摘要

房地产行业在会计核算方法上与其他行业都有较为明显的差异，从诸多会计准则与法律法规来考虑，现阶段的房产行业的会计制度仍然存在很多不足之处。即使现行的《企业会计制度》适合我国国内绝大多数的企业，也能随着全球化经济发展的而及时更新，但是在迅速更新的企业经营要求，会计准则并没有建立比较完善的体系，在房地产等特殊行业的会计准则并没有完全涵盖其中。

本文将房地产开发企业会计核算的理论与实践进行全面分析，总结出会计制度在房地产行业中的应用情况，发现存在一些不完善的地方，最为典型的就是销售收入的确认，还有关于开发成本的核算。与此同时还提及了会计制度在房地产开发行业的欠缺，导致特殊的业务没有标准来规范账务处理，最终致使该行业的会计核算不同意，没有规范性。根据实际情况，本文针对现状提出了一些关于完善房地产会计核算以及提高会计信息质量的建议，同时也表明了完善房地产行业会计制度的重要性，具体的改进方法应该是在现行的会计准则的基础上，根据房地产行业会计核算的特点，补充会计准则在该行业方面的缺失与不足。

关键词：房地产行业；会计信息质量

Abstract

The characteristics of the real estate industry, compared with other industries, its accounting procedures and methods are obvious differences. But no matter from the Hongkong accounting standards, or from China’s accounting standards and the national unified enterprise accounting system in the real estate industry in the implementation of the situation, there are many imperfections. Although more suitable for the current “enterprise accounting system” business diversification and internationalization development, but the lack of integrity and systematic structure, and no special accounting industry covering real estate development enterprises.

This paper introduces the characteristics of accounting for real estate development enterprises. Through the combination of theory and practice, as well as empirical analysis, the paper analyzes the application of new systems in the real estate industry and its shortcomings. Such as sales revenue recognition methods and development cost accounting and so on. Pointed out that the current real estate accounting of some special matters, there is no relevant specific standards or accounting system to be standardized, and the lack of more detailed guidelines and guidelines, so that the industry’s accounting practices are not standardized and consistent. Therefore, this paper puts forward some suggestions, including improving the accounting of real estate and improving the quality of accounting information. And pointed out that the establishment of a sound real estate industry accounting standards system is necessary. Concrete measures include supplementing and improving the codes of conduct for the accounting business in the real estate industry on the basis of the existing routine accounting standards.

Key Words: real estate; accounting information quality

摘要………………………………………………………………………………………………………………………… I

Abstract………………………………………………………………………………………………………………………….. II

一、绪论……………………………………………………………………………………………………………………….. 1

（一）研究背景……………………………………………………………………………………………………… 1

（二）研究目的及意义…………………………………………………………………………………………… 1

1.研究目的………………………………………………………………………………………………………. 1

2.研究意义………………………………………………………………………………………………………. 1

（三）文献综述……………………………………………………………………………………………………… 1

1.国外文献综述……………………………………………………………………………………………….. 2

2.国内文献综述……………………………………………………………………………………………….. 2

（四）研究的主要内容…………………………………………………………………………………………… 2