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ProblemsandCountermeasuresofaccountinginrealestatedevelopmententerprises——TaketheHaoYuanRealEstateDevelopmentCo.LtdasanexampleAbstractChina'srealestateindustryisgraduallydevelopedwiththereformandopeningup,thedevelopmentoftherealestateindustrydemandschangeofcurrentaccountingsystemandservices,toadaptto,andthetransformationoftheaccountingsystemjusticetofurtherpromotethedevelopmentoftherealestateindustryandprogress.Exposedmanyproblemsinthedevelopmentprocess,foundtheproblemsthatexistintherealestateenterpriseaccountingandproposedcountermeasures,standardizetherealestatedevelopmententerpriseaccountingisoneofimportantcontent.Inthispaper,basedontheresearchoftherealestateaccountingproblems,hopethatenterprisescaninthedevelopmentoftheirownatthesametime,improvetheenterpriseinternalaccountingproblemsaswell.Realestatedevelopmententerpriseshascertainparticularity,atpresentourcountryaccountingsystemisstillinthefurtherreformandperfect,thuscausedtherealestatedevelopmententerpriseaccountingtherearemoreproblems,justpresentsituationandcharacteristicsofrealestatedevelopmententerpriseaccountingsystemisanalyzed,andputsforwardsomecountermeasuresonrealestatedevelopmententerpriseaccountingregulations.Keywords:estatefinancialaccountingcountermeasure目录前言................................................................................................................1第1章绪论.......................................................................................................2第1.1节研究背景与意义...............................................................................2第1.2节研究目的与研究方法.......................................................................2第1.3节国内外研究现状...............................................................................3第2章房地产会计核算概论...........................................................................7第2.1节房地产会计核算概论.......................................................................7第2.2节房地产开发企业会计核算遵循的准则与制度...............................8第2.3节房地产会计核算的方法..................................................................8第3章昊远房地产开发有限公司的会计核算现状及存在的问题.............10第3.1节昊远房地产开发有限公司概述....................................................10第3.2节昊远房地产开发有限公司会计核算现状....................................10第3.3节房地产开发企业会计核算的行业会计制度不科学不合理........10第3.4节建设成本不能与售价相配比........................................................11第3.5节收入确认不明确问题的分析........................................................11第4章昊远房地产...