投资性房地产的计量模式研究  

Research on the Metric Model for Investment Real Estate

作　　者：崔小杰[1] 

机构地区：[1]河北联合大学财务处,河北唐山063009

出　　处：《农业网络信息》2013年第8期34-36,共3页Agriculture Network Information

摘　　要：分析了投资性房地产后续计量的成本计量模式和公允价值计量模式,阐述了计量模式的变更,对两种计量模式进行了比较,研究认为目前普遍选用成本计量模式,但公允价值计量模式能够反映投资性房地产真实价值,是投资性房地产计量模式的必然选择。In this paper the cost metric model and fair value metric model for the subsequent measurement of investment real estate were analyzed, and the two metric models were compared, as well as the change of the metric model was expounded. Study results suggested that compared the common cost melric model, the fair value metric model could reflect the true value of real estate investments, and was the inevitable choice for the metric model of investment real estate.

关 键 词：投资性房地产 公允价值模式 成本模式 

分 类 号：TP315[自动化与计算机技术—计算机软件与理论]