投资性房地产的后续计量研究  

Research on the Subsequent Measurement of Investment Property

作　　者：王勇[1] 

机构地区：[1]江西师范大学财政金融学院,江西南昌330002

出　　处：《科技广场》2011年第8期120-123,共4页Science Mosaic

摘　　要：本文详细介绍了投资性房地产后续计量的两种会计政策,比较了两种会计政策之间的差异,分析了投资性房地产后续计量模式选择应该考虑的因素。本文认为推广投资性房地产以公允价值模式计量从长远来看有助于提高我国财务信息透明度及相关性,提升我国财务信息质量,有利于我国会计准则体系向国际报告准则体系的趋同趋势发展。但是受到现有市场环境和客观因素影响,采用公允价值计量模式对投资性房地产进行后续计量的上市公司还不是很多,相信在不久的未来,通过改进会计准则,完善外部环境,公允价值模式一定会普遍推广开来。This paper introduces two different investment property subsequent measurement models,namely the cost model and fair value model. This paper compares the two kinds of accounting policy differences, analyzes the selection of the subsequent measurement of the investment real estate model should consider factors.This paper argues that promoting the fair value measurement model to the investment real estate in the long run help to improve our country＇s financial information transparency and relevance, promoting our financial information quality, be helpful for our accounting system to report the convergence of international standard system development trend. But by the existing market environment and the objective factors, the fair value measurement model to the investment real estate follow-up measurement of the listed company also not many, In the near future, through improving accounting standards, perfect the external environment, the fair value pattern will spread the popularization.

关 键 词：投资性房地产 公允价值计量模式 成本计量模式 研究 

分 类 号：F293.3[经济管理—国民经济]