本文關(guān)鍵詞： 房地產(chǎn)行業(yè) 會(huì)計(jì)核算 問(wèn)題和對(duì)策　出處：《經(jīng)貿(mào)實(shí)踐》2016年08期 　論文類型：期刊論文

【摘要】：隨著世界各國(guó)經(jīng)濟(jì)的發(fā)展,經(jīng)濟(jì)全球化已經(jīng)勢(shì)不可擋。我國(guó)的經(jīng)濟(jì)在加入世界貿(mào)易組織之后更是飛速增長(zhǎng),這樣的環(huán)境下,我國(guó)的經(jīng)濟(jì)體制開(kāi)始改革,行政管理體制也進(jìn)行了改革,我國(guó)由計(jì)劃經(jīng)濟(jì)進(jìn)入市場(chǎng)經(jīng)濟(jì)。房地產(chǎn)企業(yè)由于關(guān)系到巨量的資金運(yùn)作,只有做好會(huì)計(jì)核算,在經(jīng)營(yíng)中才能做到穩(wěn)健和透明。本文從科目設(shè)置不夠簡(jiǎn)化、風(fēng)險(xiǎn)披露不夠充分、企業(yè)收入不夠公開(kāi)幾個(gè)方面分析了房地產(chǎn)會(huì)計(jì)核算問(wèn)題,在此基礎(chǔ)上從加強(qiáng)成本核算、構(gòu)建風(fēng)險(xiǎn)管理體系、提升經(jīng)濟(jì)監(jiān)管水平、完善收入確認(rèn)制度等方面闡述了房地產(chǎn)會(huì)計(jì)核算策略。
[Abstract]:With the development of the world economy, the economic globalization has been irresistible. The economy of our country has been growing rapidly after joining the WTO. In such an environment, the economic system of our country has begun to reform. The administrative management system has also been reformed, our country from the planned economy to the market economy. Real estate enterprises because of the huge amount of capital operation, only to do a good job in accounting. In order to achieve stability and transparency in the operation, this paper analyzes the real estate accounting problems from several aspects, such as the lack of simplification of the subject setting, the insufficient disclosure of risks, and the lack of openness of the income of the enterprise. On this basis, this paper expounds the real estate accounting strategy from the aspects of strengthening the cost accounting, constructing the risk management system, improving the level of economic supervision, and perfecting the revenue confirmation system.
【作者單位】： 廣州凱得控股有限公司;
【分類號(hào)】：F299.233.42
【正文快照】： 一、引言隨著市場(chǎng)經(jīng)濟(jì)改革的持續(xù)推進(jìn),我國(guó)近幾十年來(lái)在經(jīng)濟(jì)方面的成就是有目共睹的。現(xiàn)階段,為了順應(yīng)新的經(jīng)濟(jì)形勢(shì)帶來(lái)的巨大轉(zhuǎn)變,企業(yè)在內(nèi)部環(huán)境以及外部環(huán)境上都發(fā)生了很大的轉(zhuǎn)變,會(huì)計(jì)核算制度是為了可以適應(yīng)財(cái)政管理體制轉(zhuǎn)變而應(yīng)運(yùn)而生的。而在經(jīng)濟(jì)健康發(fā)展的背景下,我國(guó)

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