摘要
完善的预算体系有利于企业及内控管理,报表净利润是资本市场财务报告使用者关注的重要指标。以不同阶段的房地产公司为例,研究房地产净利润预算,得出不同企业对净利润预算地位的异同,分析其特点及实操方式,有助于提升净利润预算管理地位,实现预算与核算的有机结合。
Real estate financial statements and financial indicators have an important impact on capital markets and industries.The perfect budget system is conducive to corporate and internal control management,and net profit is an important indicator for the concerns of capital market financial statements users.This paper takes a study of real estate companies in different stages,and researches real estate net profit budget.Then,studies the different status of net profit budget in different enterprises,and analyzes its characteristics and practical ways.This study helps to enhance net profit budget management status,enabling real estate companies to improve financial statements planning capabilities,and achieve organic combinations of budget and accounting.
作者
宋效中
马欣
SONG Xiaozhong;MA Xin(School of Economics and Management,Yanshan University,Qinhuangdao 066000,China;Seedland Real Estate Group Limited,Beijing 100001,China)
出处
《建筑经济》
北大核心
2022年第S01期789-792,共4页
Construction Economy
关键词
净利润预算
报表管理
房地产
专家访谈
net profit budget
financial statement management
real estate
expert interview
