【毕业论文】大东房地产开发公司资产减值问题的分析.docVIP

哈尔滨剑桥学院 毕 业 论 文 论文题目：大东房地产开发公司资产减值问题的分析 学 生： 指导教师： 专 业： 会计学（注册会计师方向） 班 级： 10级—8班 2014年5月 关于大东方地产开发公司资产减值问题的分析 摘 要 房地产业是国民经济的重要组成部分，改革开放以来我国房地产业获得了长远发展，对经济发展和社会稳定起着举足轻重的促进作用。但由于其产出规模小、资本和技术构成较低、传统体制和外部宏观经济等因素的影响，使得房地产业在资产管理方方面面存在着与自身发展和市场经济不适应的情况。加强房地产业财务管理不仅是房地产业自身发展的需要，更是入世后面对激烈市场竞争提高企业核心竞争力的需要，有着理论和实践的意义。本文在房地产业概念的基础上分析了我国房地产业资产减值的现状，以大东房地产开发公司为例，简要说明国内外研究现状和方法，资产减值的计量和特点，详细分析了公司资产减值方面存在的问题及应对方法，并对其资产管理中存在的不足提出来相应的建议。 关键词：房地产业；资产减值；问题分析；对策方法 Analysis of Dadong Real Estate Development Company Assets Impairment Issues Abstract Real estate is an important part of the national economy, since the reform and opening up access to the long-term development of Chinas real estate industry, for urgent development and social stability plays an important role in promoting. However, due to the small size of their output, capital and technology affect low, the traditional system and external macroeconomic factors, making the real estate market with its own economic development and not suited to the situation in the asset management aspects of existence. Real estate is not only to strengthen the financial management of real estate development needs to breed, it is the face of fierce market competition after WTO improve their core competitiveness needs, with theoretical and practical significance. Based on the analysis of the real estate concept of real estate operating conditions, Dadong Real Estate Development Company for example, a brief description of current research and methods, measurement and characteristics of impaired assets, a detailed analysis of the existence of impairment of assets of the company and the way to deal with the problem,and there is not enough on its asset management proposed recommendations accordingly. Key words：Impairment of assets;eal estate pro