我国房地产业发展及其会计核算问题研究 会计专业毕业论文.docVIP

中国石油大学（北京）现代远程教育 毕 业 设 计（论文） 我国房地产业发展及其会计核算问题研究 姓 名： 学 号：024187 性 别： 专 业: 会计学 批 次：0909 电子邮箱： 联系方式： 学习中心：昌平南口 指导教师： 2011年08月15日 摘 要 众所周知，近年来的中国房地产市场发展迅速，其在国民经济中发挥着举足轻重的作用。但房地产企业具有一定的特殊性，每每开发一个项目都饱含投入大、周期长、价值高等特点，正是这些特点决定了房地产企业会计成本核算的重要性。在房地产企业中,项目建设期内的成本费用往往远大于当期确认的收入;开发项目竣工并售出后,大量预收款项或应收款项确认为收入。由于开发产品价值较高,往往采用预售和分期付款销售的办法,从而造成收款期与房屋交付期不一致。只有对房地产行业销售收入进行充分的会计核算,才能有力地保障经营管理工作的有序进行。基于此，文章首先分析了房地产企业开发的流程和房地产企业开发的特点，进而分析了我国房地产企业会计成本核算所面临的困境，针对这一困境，文章最后提出了一系列的优化对策。 关键词：房地产 会计核算 对策 Abstract As we all know, in recent years the rapid development of Chinas real estate market, its in the national economy played a pivotal role. However, the real estate business has a certain particularity, often developing into a project full of big, long cycle, and high value, it is these characteristics determine the importance of the real estate business accounting cost accounting. In the real estate companies, the cost of the project construction period is often much larger than the current recognition of income; development projects completed and sold, a large number of advance payments or receivables are recognized as income. As the development of high-value products, often using pre-and installment sales method, resulting in collection period is inconsistent with the housing delivery period. Only the real estate industry sales for full accounting, in order to effectively safeguard the orderly operation and management. Based on this, the article first analyzes the development process of real estate companies and real estate companies to develop the characteristics of Chinas real estate business and then analyzes the difficulties faced by the accounting cost accounting for this dilemma, the article concludes with a set of optimal strategies . Key Words: estate financial accounting countermeasure 目录 第一章：引言 3 第二章 房地产开发企业 5 2.1房地产业概述 5 2.2 房地产业范畴 6 2.3房地产开发企业经营活动的主要业务 6 2.4房地产开发企业的经营特点 7 2.5房地产开发项目投资费用估算 7 第三章 房地产开发企业会计核算相关理论 9 3.1房地产开发企业会计核算概述 9 3.1.1 房地产开