新借款费用准则下房地产企业盈余管理探析  

Research on the Earnings Management of Real Estate Enterprises under New Borrowing Cost Standard

作　　者：周涛 

机构地区：[1]中交城市投资控股有限公司,广东广州510290

出　　处：《建筑经济》2017年第5期75-77,共3页Construction Economy

摘　　要：阐述新借款费用准则中的变化要点,并结合新费用准则中变化要点分析其对房地产企业盈余管理的影响。结合典型上市房企A公司的实例,剖析上市房地产企业如何利用新借款费用准则来进行盈余管理。最后,提出房地产企业应用新借款费用准则进行盈余管理的建议,为规范上市公司盈余管理提供借鉴。First, the paper elaborates the main points of the new borrowing costs standard, and combined with the changes in the new borrowing costs standard, analyzes the impact on earnings management of real estate enterprises. Then, based on a listed real estate enterprise, analyzes listed real estate companies how to make use of the new borrowing costs standard to deal with earnings management. Finally, puts forward some suggestions to apply the new borrowing cost criterion to the earnings management of real estate enterprises.

关 键 词：房地产企业 借款费用 盈余管理 净资产收益率 

分 类 号：F233[经济管理—会计学]