房地产企业公允价值计量模式应用措施研究  

Research on Application Measures of Fair Value Measurement Model for Real Estate Enterprises

作　　者：潘朝晖 PAN Chao-hui(Children's Hospital of Shanxi Province,Taiyuan 030013 China)

机构地区：[1]山西省儿童医院

出　　处：《科技创新与生产力》2019年第7期4-6,共3页Sci-tech Innovation and Productivity

摘　　要：房地产行业在经济运行中扮演着重要的角色,其计量方式决定了计量的准确性。本文阐述了房地产企业应用公允价值计量模式的必要性,分析了房地产企业应用公允价值计量模式后的财务变化状况,探讨了公允价值计量模式的应用对房地产企业财务能力的影响,提出了房地产企业应用公允价值计量模式的措施。Real estate industry plays an important role in economic operation,and its measurement method determines the accuracy of measurement.This paper expounds the necessity of applying fair value measurement mode in real estate enterprises,analyses the changes of financial situation and puts forward some measures for the application of fair value measurement model in real estate enterprises.

关 键 词：房地产企业 成本计量模式 公允价值计量模式 

分 类 号：F231.4[经济管理—会计学]