| 公允价值在投资性房地产中的应用探讨 |
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| 引用本文： | 任秀春. 公允价值在投资性房地产中的应用探讨[J]. 商业经济(哈尔滨), 2011, 0(17): 32-34 |
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| 作者姓名： | 任秀春 |
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| 作者单位： | 渤海大学管理学院,辽宁锦州121000 |
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| 摘 要： | 公允价值模式在我国投资性房地产的应用还存在诸多问题，需要进一步完善。我国公允价值在投资性房地产的现实应用能否满足国际投资者的要求，应采取积极的应对措施，加强相关市场及法律法规建设，健全资本市场，完善信息披露制度，并加强公司内部治理，提升人员素质，从而提高公允价值计量实施的可行性，提升会计信息质量和相关性，以积极创造条件，在投资性房地产的公允价值计量方面实现进一步的国际趋同。
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| 关 键 词： | 公允价值计量 新会计准则 投资性房地产 |
Applications of Fair Value in Real Estate Investment Property |
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| REN Xiuchun. Applications of Fair Value in Real Estate Investment Property[J]. Business Economy, 2011, 0(17): 32-34 |
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| Authors: | REN Xiuchun |
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| Affiliation: | REN Xiuchun |
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| Abstract: | The fair value mode needs improving in application of China＇s real estate investment property.In order to meet the need of international investors,we should take active measures to construct market laws and regulations,improve capital market,information disclosure system,and internal governance,increase personnel quality,correspondingly promote practicability of fair value measurement and correlation of accounting information quality,and realize international convergence in fair value measurement of real estate investment property. |
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| Keywords: | fair value measurement new accounting standards real estate investment property |
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