【作者】 杨晓群；

【导师】 邓小洋；

【作者基本信息】 湖南大学 ， MPAcc， 2008， 硕士

【摘要】 自上世纪80年代以来,随着住房制度改革,我国房地产行业得到迅速的发展。与此同时,房地产企业会计经历了20世纪80至90年代,20世纪90年代至2005年和2006年以后三个发展阶段,房地产企业会计制度从均衡到打破均衡再到重新获得均衡的动态演进。由于房地产企业经营和产品特点,一部分房地产企业面对日益激烈的市场竞争,不是采取正当途径增加收入,降低成本,而是利用现行房地产会计制度中收入和成本费用确认与计量方面存在的自由度和现性税收制度存在的种种问题,通过各种方法和途径偷逃税款,操控利润。本文作者根据自己在房地产行业多年的从业经验,对我国房地产企业存在的会计信息失真和偷逃税款问题的现状和形成原因进行了分析,并通过对和达房地产开发有限公司2007年度会计报表和实际业务的分析,针对上述两个普遍存在于房地产企业的会计问题提出了对策和建议,认为治理会计信息失真和治理偷逃税款应“双管齐下”,为房地产企业会计的规范化和房地产行业的健康发展提供理论依据和实践参考。更多还原

【Abstract】 Real Estate Corporation Accounting is an economic controlling system which recognizes, measures and reports real estate transactions to provide useful decision-making to stake holders based on GAAP. According to my experience of Real Estate Corporation, There exist two major problems about Real Estate Accounting: serious unreal accounting information and serious stealing taxes. The reason why accounting information is unreal is that there are not normal regulations about recognizing and measuring revenues and costs. The ways of stealing taxes are as follows: (1) use wrong calculating formula; (2) move legal revenues or not record turnover; (3) hide tax-revenues; (4) increase exploiting cost through soil evaluation; (5) make artificial loan; (6) make artificial investment; (7) use relative transactions to remove revenues; (8) make accounting calculation wrong deliberately. The reasons why real estate companies can steal taxes are that: (1) there aren’t normal tax rules; (2) real estate companies have complex society surroundings; (3) exploiting real estate needs too long time and segments; (4) tax authority can’t beat unlawful companies seriously. The two problems considering Real Estate Accounting have tight relationship. Last but not least, the paper puts forward some counter ways to govern unreal accounting information: (1) construct complete accounting rules system; (2) divide revenue and cost recognition on real estate transaction; (3) increase closure; (4) perfect corporation governance structure; (5) improve accountants’knowledge. Meanwhile, the counter measures to govern stealing taxes include: (1) encourage ready-made sales; (2) carry“working-number”management; (3) strengthen managing real estate exploiting process; (4) strengthen supervising invoice management; (5) unify real estate companies’accounting report; (6) strengthen punishment of stealing taxes; (7) execute united tax rules; (8) reform and improve real estate rules.更多还原