房地产行业会计信息质量问题探讨.pdf

摘要 房地产行业的经营特点、与其它行业相比，其会计核算程序和方法等，都 具有明显的差异性。 但无论从香港会计准则，还是从中国的会计准则和国家统一的企业会计制 度在房地产行业中的实施状况来看，都存在许多不完善之处。虽然现行的《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的要求，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的会计实务。 本文介绍了房地产开发企业会计核算的特点，通过将理论与实务，以及经验 分析相结合，分析新制度在房地产行业的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的一些特殊事项还没有 相关具体准则或会计制度加以规范，及缺乏更详细的指引准则，使该行业的会 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、提高会计信息质量的 对策。并且指出建立完善的房地产行业的会计规范体系是必须的。 具体措施包 括应在现行的常规会计准则基础上，补充和完善房地产行业会计业务的行为准 则等等。 关键词：房地产；会计信息；质量 ABSTRACT Compared to the other businesses，the operation，accounting procedure and method etc for the Property businesses．had its special characteristics However,the application for Hong Kong Accounting Standard，PRC Accounting Standard and Accounting guideline in the Property businesses was not quite satisfied 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，1 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 pmperty 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 mid application to govern and control at currently．Therefore， lack ofunique accounting standards applied to the property businesses There were some suggestions in this thesis，including how to improve the accotmting guidelines applied to property businesses，bow to increase the accounting information quality etc．By the way,a proper accounting guideline system specially designed for property businesses was a need．These included setting up some interpretations especially for property businesses． Key WOr