| 关于房地产开发企业若干会计问题的探讨 |
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| 引用本文： | 胡燕.关于房地产开发企业若干会计问题的探讨[J].山西农业大学学报(社会科学版),2003,2(4):326-328. |
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| 作者姓名： | 胡燕 |
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| 作者单位： | 北京工商大学,会计学院,北京,100037 |
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| 摘 要： | 当前 ,房地产开发企业的会计核算中 ,无论是收入确认 ,还是其会计信息披露的内容均没有体现出该行业的特点 ,如评价指标不合理、现金流量信息不全面等。本文就房地产开发企业会计核算的现状进行了分析 ,提出了完善房地产开发企业会计核算规范的对策
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| 关 键 词： | 房地产开发企业 会计核算 信息披露 |
| 文章编号： | 1671-816X(2003)04-0326-03 |
| 修稿时间： | 2003年5月12日 |
Discussion On a Series of Accounting Issues of Real Estate Enterprises |
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| HU Yan.Discussion On a Series of Accounting Issues of Real Estate Enterprises[J].Journal of Shanxi Agricultural University:Social Science Edition,2003,2(4):326-328. |
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| Authors: | HU Yan |
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| Abstract: | At present, the accounting issues including the recognition of in come and information disclosure in the accounting of real estate enterprises can 't reflect fully the characteristics of this industry, for example, the evaluati on indexes are not proper; the information about cash flow isn't useful enough a nd so on. The thesis analyses the current situation of the accounting of real es tate enterprises, and puts forward several suggestions on how to improve the acc ounting standard of real estate enterprises. |
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| Keywords: | Real estate enterprises Accounting Information disclosure |
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