房地产公司财务会计存在的问题及制度建设

Problems in the financial accounting of real estate companies and their institutional construction

在我国经济高速发展的进程中,房地产行业强势崛起。在强势崛起的背后却隐藏着一个关键性的问题——财务会计管理问题。其中包含不合理的核算基础、不科学的会计要素划分等。财务会计管理问题虽然是房地产公司内部的隐性问题,可是会计核算生成的信息无法真实、完整地反映房地产公司的财务状况,对财务风险也无法做出较好的预防策略。这些问题严重限制了房地产公司的发展。本文主要针对房地产公司财务会计方面存在的问题进行了详细探讨,包括财务管理制度不健全、房地产公司发展环境存在风险、财务管理人员素质较低等问题。并针对这些问题提出了相应的策略,可从引入权责发生制、建立健全的财务管理制度、健全房地产公司内部体系、加大管理力度这四方面入手,以促进我国房地产行业能够健康有序的平稳发展。

In the process of rapid economic development in China,the real estate industry has emerged strongly.Behind the strong rise is hidden a key issue-financial accounting management issues. It contains unreasonable accounting basis and unscientific accounting element division. Although the financial accounting management problem is a hidden problem within the real estate company,the information generated by the accounting cannot truly and completely reflect the financial status of the real estate company,and it can not make a good preventive strategy for financial risks. These problems have severely limited the development of real estate companies. This article mainly discusses the problems in the real estate company＇s financial accounting,including the financial management system is not perfect,the real estate company＇s development environment,the risk,the quality of financial management personnel and other issues. Aiming at these issues,we have put forward corresponding strategies,starting from the introduction of the accrual accounting system,establishing a sound financial management system,improving the internal system of real estate companies,and increasing management efforts,in order to promote the healthy and orderly development of China＇s real estate industry.