I房地产企业会计核算问题探讨摘要会计核算贯穿于经济活动的全过程，是企业内部业务的重要组成部分，任何企业均离不开会计核算为其带来的效益和成果。房地产企业在我国经济发展中占有重要地位，对我国国民经济的支撑和促进作用日益明显，它具有投入资金大、投资回收期长、投资风险高等特点。但是部分房地产企业在会计核算当中存在着许多问题与不足，这对房地产行业的发展有着一定的影响。为此，本文首先重点研究房地产企业在会计核算当中经常会出现的问题，比如关于房地产企业会计信息的披露、企业开发成本与销售收入不匹配、企业会计核算对象与核算科目难以明确、企业销售收入核算难度大而且过程复杂、企业会计账簿设置合理化程度较低等问题；其次从不同的角度来分析各种问题出现的原因；最后针对所有问题找到解决办法和预防措施，比如增强房地产企业会计信息披露的透明度、提高企业成本与收入的匹配度、具体明确核算对象与核算科目、合理确认销售收入与核算和规范设置会计账簿等解决性措施，以促进房地产行业的可持续良好发展。关键词：房地产企业；会计核算；会计信息披露；销售收入IIExplore the Real Estate Business Accounting IssuesAbstractAccounting through the whole process of economic activity,it's an important part of the company's internal business.Every enterprise can not do without the benefits and achievements brought about by accounting.Real estate not only plays an important role in China's economic development,but also plays an increasingly important role in supporting and promoting our national economy. They are characterized by large amount of investment, long payback period and high investment risk. Some of them still exist many problems and deficiencies in accounting.It has a certain influence on the development of the real estate industry.For this reason,this article first focuses on researching the problems that often appear in the accounting of real estate enterprises. Such as,disclosure of information about the real estate business accounting,enterprise development costs do not match sales reve...
