酬金制下物业管理会计核算模式初探

Primary Discussion on Property Management Accounting under Commissioning System

酬金制物管模式是我国未来物管行业的发展方向。本文从我国目前酬金制物管的现状入手,通过对代管基金进行合理分类和定性分析,力求呼吁解决在酬金制下税收政策和会计处理方法的矛盾,使其向着有利于企业健康的方向发展。

Commissioning system property management is the developing tendency of our future property field. Starting from the present situation of our commissioning system, through the rational classification and qualitative analysis of escrow fund, the paper seeks to solve the contradiction between tax policy under the commissioning system and the accounting treatment to help enterprises healthy development.