Analysis on Real Estate Enterprise Cost Accounting Problem
Journal of Finance and Accounting
Volume 4, Issue 6, November 2016, Pages: 336-341
Received: Sep. 19, 2016; Accepted: Oct. 18, 2016; Published: Nov. 15, 2016
Views 3258      Downloads 132
Authors
Yu Gu, Commercial College, Beijing Wuzi University, Beijing, China
Yanan Yuan, Commercial College, Beijing Wuzi University, Beijing, China
Article Tools
Follow on us
Abstract
With the rapid and sustained development of China socialist market economy, the real estate industry has become the industry part that plays a dominant role in national economy. But the related accounting system of real estate enterprise is not perfect in China, and fails to have a full range of coverage, so part of the real estate enterprises will take advantage of the system vulnerabilities to do some illegal behaviors, including the manipulation of profits, the whitewash of statements and other violations, especially in the case of cost accounting. In this paper, by analyzing the reasons and current situation emerges in the cost accounting of the real estate industry in our country, will put forward corresponding countermeasures on the accounting of real estate enterprise accounting cost. In order to ensure the normal operation of the real estate business management, to ensure that the interests of investors, and then stabilize the socialist market economy to ensure that the formulation of state macro-control policy.
Keywords
Real Estate Enterprise, Cost Accounting, Countermeasures
To cite this article
Yu Gu, Yanan Yuan, Analysis on Real Estate Enterprise Cost Accounting Problem, Journal of Finance and Accounting. Vol. 4, No. 6, 2016, pp. 336-341. doi: 10.11648/j.jfa.20160406.14
Copyright
Copyright © 2016 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
References
[1]
The ministry of finance. The accounting standard for business enterprises [M]. Beijing: economic science press. 2006
[2]
Finance. The accounting standard for business enterprises [M]. Beijing: people's publishing house. 2010
[3]
Chen Yujie, Chen Xinguo. Real estate development enterprise accounting and financial management [M]. Joint publishing house of China business. 2013
[4]
Huang Chongyu. Discussing the problems and countermeasures in Real Estate Accounting [J]. Foreign investment in China, 2013 (20): 172
[5]
Qian Jian. Problems existing in the real estate enterprise income and cost accounting and perfecting countermeasures [J] Accounting 2010 (03): 90-91
[6]
Linghong Yuan. Analysis on the common problems of accounting cost accounting in real estate enterprises [J] Finance and Accounting Research. 2011 (20): 246-247
[7]
Bo Jing. Analysis on the financial report of China Vanke Real Estate Enterprise in 2010 [J] Accounting of Chinese township enterprises 2011 (11): 23-124
[8]
Zitong Min. Analysis on the real estate enterprise cost accounting problem [J] Manager’ Journal 2014 (13): 203-204
[9]
Xiaoyan Guo. The cost accounting of real estate investment and development in China [J] The window of the accounting 2010 (02): 124-125
[10]
Shuping Li. Discussion on the cost accounting of real estate enterprises [J] Accounting practice 2011 (09): 86-87
ADDRESS
Science Publishing Group
1 Rockefeller Plaza,
10th and 11th Floors,
New York, NY 10020
U.S.A.
Tel: (001)347-983-5186