定稿浅房地产开发企业会计核算中存在的问题及相应对策.doc

浅谈房地产开发企业会计核算中收入确认 存在的问题及相应对策 论文摘要……………………………………………………………………2 关键词………………………………………………………………………2 前言…………………………………………………………………………2 一、房地产概论……………………………………………………………3 （一）房地产开发企业的经营特征………………………………………3 （二）房地产开发企业的经营特征对会计核算的影响…………………4 二、问题的提出……………………………………………………………5 三、房地产开发企业会计核算中收入确认存在的问题…………………5 （一）签订预售合同并收取预收房款时做收入确认……………………5 （二）订立正式合同但房屋没有交付时做收入确认……………………5 （三）开发产品已竣工验收并完成竣工决算时做收入确认……………6 （四）法定产权转移时做收入确认………………………………………6 四、规范房地产开发企业会计核算中收入确认的相应对策……………7 （一）分析上述问题存在的原因…………………………………………7 （二）结合收入确认原则及房地产特点对预售收入进行具体确认……8 （三）增加收益评价指标、扩大收入信息披露内容……………………9 五、结论……………………………………………………………………10 参考文献……………………………………………………………………10 浅谈房地产开发企业会计核算中收入确认 存在的问题及相应对策 [论文摘要] 近年来，随着我国经济建设的不断发展，以及城市住房制度的改革，房地产业得到了蓬勃发展，其规模也越来越大，逐渐成为国民经济中一种重要、新兴的产业，为城市建设作出了巨大贡献。房地产业资金投入大、建设周期长、成本环节多、投资风险高等特点，决定了其会计核算工作的特殊性及复杂性。目前我国对房地产开发企业会计核算仍处在进一步改革和完善中，本文将结合房地产开发企业经营特征，通过分析收入确认中存在的一些问题，提出相应对策，并以期房预售为例，结合收入确认原则及房地产特点对预售收入进行具体确认，达到明晰房地产开发企业收入会计核算，进一步完善收入确认体系的目的。 [Abstract] In recent years, with the constant development of economic construction of our country, the reform of and the urban housing system, the real estate has grown vigorously , its scale is larger and larger, become a kind of important , new developing industry in national economy gradually, make enormous contributions to urban construction. Construction period is long , cost links are many , high characteristic of investment risk that the fund of real estate has high input, it is determined that its accountant checks and calculates particularity and complexity of the work. It is still reforming and perfecting further that our country checks and calculates enterprises accountant of development of real estate at present, this text will combine enterprises management feature of development of real estate, through analysing some questions existing in incomes will be confirmed, propose corresponding countermeasure , regard advance sale of forward delivery housing as example , combine income confirm terms and relevant regulation to sell in advance inco