完善房地产开发企业会计核算制度的对策研究

Research on the Strategies of Improving Real Estate Development Business Accounting System

从1993年7月1日执行分行会计制度起,房地产开发企业实行了独立的企业制度,推动了房地产开发企业的规范发展,但现行制度对有些业务的会计处理未有明确规定或规定不够严密,造成企业的会计核算与实际情况产生较大的出入,本文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。

Since the execution of branch accounting system in July 1st,1993,the real estate development enterprises have carried out independent enterprise system,which promotes normal development of real estate development business,but the current system has not clearly defined the accounting treatment of some business or less stringent,resulting in a big discrepancy between corporate accounting and actual situation,this paper analyzes the status and characteristics of real estate development business accounting and proposes some sound real estate development business accounting standard measures.