房地产开发企业会计核算中存在的问题及对策——以昊远房地产开发有限公司为例摘 要中国房地产业是伴随着改革开放逐步发展起来的，房地产业的发展迫切要求现行会计核算制度的变革和服务，使之相适应，而会计制度的变革义进一步促进了房地产业的发展和进步。在这个发展过程中暴露出许多问题，发现房地产企业会计核算中存在的问题并提出建议对策、规范房地产开发企业的会计核算是重要内容之一。本文通过对房地产会计核算问题的研究，希望企业能在发展自身的同时，完善好企业内部的核算问题。房地产开发企业具有一定的特殊性，目前我国会计制度仍处在进一步改革和完善中，由此造成了房地产开发企业的会计核算存在着较多问题，就房地产开发企业会计核算的现状及特点进行了分析，并提出了完善房地产开发企业会计核算规范的对策。关键词：房地产 会计核算 对策 Problems and Countermeasures of accounting in real estate development enterprises——Take the Hao Yuan Real Estate Development Co. Ltd as an exampleIAbstractChina's real estate industry is gradually developed with the reform and opening up, the development of the real estate industry demands change of current accounting system and services, to adapt to, and the transformation of the accounting system justice to further promote the development of the real estate industry and progress. Exposed many problems in the development process, found the problems that exist in the real estate enterprise accounting and proposed countermeasures, standardize the real estate development enterprise accounting is one of important content.In this paper, based on the research of the real estate accounting problems, hope that enterprises can in the development of their own at the same time, improve the enterprise internal accounting problems as well. Real estate development enterprises has certain particularity, at present our country accounting system is still in the further reform and perfect, thus caused the real estate developme...
