房地产行业会计信息质量问题分析与探讨
本站原创 论文中文摘要：房地产行业白勺经营特点、与其它行业相比,其会计核算程序和方法等,都具有明显白勺差异性。从中国白勺会计准则和国家统一白勺企业会计制度在房地产行业中白勺实施状况来看,都存在许多不完善之处。虽然现行白勺《企业会计准则》和《企业会计制度》比较适合企业经营多元化发展和国际化发展白勺要求,但在结构上缺乏完整性和系统性,并没有覆盖房地产开发企业等特殊行业白勺会计实务。本文介绍了房地产开发企业会计核算白勺特点,通过将理论与实务分析相结合,分析新制度在房地产行业白勺应用状况及其不足之处。如:销售收入确认方法及开发成本核算等问题。指出了目前房地产会计白勺一些特殊事项还没有相关具体准则或会计制度加以规范,及缺乏更详细白勺指引准则,使该行业白勺会计核算不规范和一致。本文因此提出了一些建议,包括完善房地产会计核算、提高会计信息质量白勺对策。并且指出建立完善白勺房地产行业白勺会计规范体系是必须白勺。具体措施包括应在现行白勺常规会计准则基础上,补充和完善房地产行业会计业务白勺行为准则等等
Abstract（英文摘要）：www.328tibet.cn Compared to the other businesses, the operation,accounting procedure and method etc for the Property businesses,had its special characteristics.However, PRC Accounting Standard and Accounting guideline in the Property businesses was not quite satiied in a practical way. Although the existing Accounting Standard is more appropriate for the businesses variety development and globalization trend, but it still lacked of the complexity and systematic, by the way, the new Accounting Standard had not tackled the areas to some special businesses.In the thesis ,I will introduce the accounting characterizes for the Property businesses, combined with the theory and practical application, and also the experiences sharing, pointed out the insufficiently application of the new Accounting Standard in the property businesses, such as the sales and costs recognition etc. The thesis also pointed out that some special treatments in the property businesses had not any appropriate guidance and application to govern and control at currently. Therefore, lack of unique accounting standards applied to the property businesses. There were some suggestions in this thesis, including how to improve the accounting guidelines applied to property businesses, how to increase the accounting information quality etc. By the way, a proper accounting guideline system specially designed for porperty businesses was a need. These included setting up some interpretations especially for property businesses.
论文关键词： 房地产；会计信息；质量；
Key words（英文摘要）：www.328tibet.cn Proerty businesses；Accounting information；Quality；
Abstract（英文摘要）：www.328tibet.cn Compared to the other businesses, the operation,accounting procedure and method etc for the Property businesses,had its special characteristics.However, PRC Accounting Standard and Accounting guideline in the Property businesses was not quite satiied in a practical way. Although the existing Accounting Standard is more appropriate for the businesses variety development and globalization trend, but it still lacked of the complexity and systematic, by the way, the new Accounting Standard had not tackled the areas to some special businesses.In the thesis ,I will introduce the accounting characterizes for the Property businesses, combined with the theory and practical application, and also the experiences sharing, pointed out the insufficiently application of the new Accounting Standard in the property businesses, such as the sales and costs recognition etc. The thesis also pointed out that some special treatments in the property businesses had not any appropriate guidance and application to govern and control at currently. Therefore, lack of unique accounting standards applied to the property businesses. There were some suggestions in this thesis, including how to improve the accounting guidelines applied to property businesses, how to increase the accounting information quality etc. By the way, a proper accounting guideline system specially designed for porperty businesses was a need. These included setting up some interpretations especially for property businesses.
论文关键词： 房地产；会计信息；质量；
Key words（英文摘要）：www.328tibet.cn Proerty businesses；Accounting information；Quality；