Analysis on Real Estate Enterprise Cost Accounting Problem

Yu Gu; Yanan Yuan

doi:doi:10.11648/j.jfa.20160406.14

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Analysis on Real Estate Enterprise Cost Accounting Problem

Yu Gu, Yanan Yuan

Published in Journal of Finance and Accounting (Volume 4, Issue 6)

Received: 19 September 2016 Accepted: 18 October 2016 Published: 15 November 2016

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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.

Published in	Journal of Finance and Accounting (Volume 4, Issue 6)
DOI	10.11648/j.jfa.20160406.14
Page(s)	336-341
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2016. Published by Science Publishing Group

Keywords

Real Estate Enterprise, Cost Accounting, Countermeasures

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

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APA Style

Yu Gu, Yanan Yuan. (2016). Analysis on Real Estate Enterprise Cost Accounting Problem. Journal of Finance and Accounting, 4(6), 336-341. https://doi.org/10.11648/j.jfa.20160406.14

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ACS Style

Yu Gu; Yanan Yuan. Analysis on Real Estate Enterprise Cost Accounting Problem. J. Finance Account. 2016, 4(6), 336-341. doi: 10.11648/j.jfa.20160406.14

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AMA Style

Yu Gu, Yanan Yuan. Analysis on Real Estate Enterprise Cost Accounting Problem. J Finance Account. 2016;4(6):336-341. doi: 10.11648/j.jfa.20160406.14

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@article{10.11648/j.jfa.20160406.14,
  author = {Yu Gu and Yanan Yuan},
  title = {Analysis on Real Estate Enterprise Cost Accounting Problem},
  journal = {Journal of Finance and Accounting},
  volume = {4},
  number = {6},
  pages = {336-341},
  doi = {10.11648/j.jfa.20160406.14},
  url = {https://doi.org/10.11648/j.jfa.20160406.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20160406.14},
  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.},
 year = {2016}
}

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TY  - JOUR
T1  - Analysis on Real Estate Enterprise Cost Accounting Problem
AU  - Yu Gu
AU  - Yanan Yuan
Y1  - 2016/11/15
PY  - 2016
N1  - https://doi.org/10.11648/j.jfa.20160406.14
DO  - 10.11648/j.jfa.20160406.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 336
EP  - 341
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20160406.14
AB  - 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.
VL  - 4
IS  - 6
ER  -

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Author Information

Yu Gu

Commercial College, Beijing Wuzi University, Beijing, China
Yanan Yuan

Commercial College, Beijing Wuzi University, Beijing, China

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Plain Text BibTeX RIS

APA Style

Yu Gu, Yanan Yuan. (2016). Analysis on Real Estate Enterprise Cost Accounting Problem. Journal of Finance and Accounting, 4(6), 336-341. https://doi.org/10.11648/j.jfa.20160406.14

Copy | Download

ACS Style

Yu Gu; Yanan Yuan. Analysis on Real Estate Enterprise Cost Accounting Problem. J. Finance Account. 2016, 4(6), 336-341. doi: 10.11648/j.jfa.20160406.14

Copy | Download

AMA Style

Yu Gu, Yanan Yuan. Analysis on Real Estate Enterprise Cost Accounting Problem. J Finance Account. 2016;4(6):336-341. doi: 10.11648/j.jfa.20160406.14

Copy | Download

@article{10.11648/j.jfa.20160406.14,
  author = {Yu Gu and Yanan Yuan},
  title = {Analysis on Real Estate Enterprise Cost Accounting Problem},
  journal = {Journal of Finance and Accounting},
  volume = {4},
  number = {6},
  pages = {336-341},
  doi = {10.11648/j.jfa.20160406.14},
  url = {https://doi.org/10.11648/j.jfa.20160406.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20160406.14},
  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.},
 year = {2016}
}

Copy | Download

TY  - JOUR
T1  - Analysis on Real Estate Enterprise Cost Accounting Problem
AU  - Yu Gu
AU  - Yanan Yuan
Y1  - 2016/11/15
PY  - 2016
N1  - https://doi.org/10.11648/j.jfa.20160406.14
DO  - 10.11648/j.jfa.20160406.14
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 336
EP  - 341
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20160406.14
AB  - 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.
VL  - 4
IS  - 6
ER  -

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