房地产投资信托研究述评——基于公共租赁住房融资视角  

Review on Real Estate Investment Trust

作　　者：张桂玲[1] 

机构地区：[1]郑州航空工业管理学院会计学院,河南郑州450015

出　　处：《财会通讯（下）》2013年第10期124-128,共5页Communication of Finance and Accounting

基　　金：教育部人文社科规划基金项目"影响中国高新技术企业R&D投资水平的公司治理要素;机制和路径研究"(项目编号:11YJA630070);河南省哲学社会科学规划项目"中国企业从模仿创新向自主创新转型的路径研究"(项目编号:2012BJJ031);河南省教育厅科学技术研究项目"河南省保障性住房融资机制创新研究--基于房地产投资信托的视角"(项目编号:13A790394)的阶段性成果

摘　　要：20世纪60年代以来,全球诸多国家与地区纷纷设立了房地产投资信托,在成功的解决了房地产公司融资问题的同时,使得普通投资者能以较少的资金投资不动产、享受不动产不断增值的益处。目前我国一方面资金问题成为发展公共租赁住房的瓶颈,另一方面,投资者缺乏多样化的投资渠道,与此同时,房地产信托的规模逐年增大,因此,中央政府提出运用房地产投资信托解决公共租赁住房融资问题。本文对国内外房地产投资信托研究成果进行了评述,以期为发展公共租赁住房投资信托提供参考。Since the 1960 s,many countries and regions have set up a global real estate investment trust,which successful solved the financing problem of the real estate company,and make the ordinary investors enjoy the benefits of continuous increment of real estate with less capital investment at the same time.At present in China,on the one hand,money problems become the bottleneck of the development of public rental housing,on the other hand,investors lack of diversified investment channels.meanwhile the scale of the real estate trust increases year by year,therefore,the central government put forward using the real estate investment trust to solve the problem of public rental housing financing.In this paper,the real estate investment trust research results at home and abroad was reviewed,so as to provide reference for the development of public rental housing investment trusts.

关 键 词：房地产投资信托 公共租赁住房 美国模式 香港模式 投资集中 

分 类 号：F832.49[经济管理—金融学]