公允价值计量模式在投资性房地产中的应用研究

随着经济全球化进程的加快,会计所处环境发生了很大改变.响应国际会计准则趋同性要求,公允价值计量模式开始迈步跨入我国会计准则中.近年来,我国房地产价值不断走高,显现出公允价值计量模式在财务上的利好影响.然而,公允价值计量模式在我国投资性房地产应用中经验尚浅,存在着会计准则体系不健全、市场环境不完善、税法和会计准则差异等因素制约.因此,提出了完善会计准则体系、优化市场环境和缩小税法与准则差异三点建议.

Research on the Application of Fair Value Measurement Mode in Investment Real Estate

With the rapid development of global economy, the accounting environment has changed a lot. In response to the International Accounting Standards, fair value measurement mode begins to come into use. The real estate value is increasing in recent years. The application of fair value measurement mode has positive effects in finance. However, the experience of fair value measurement mode is not rich in our country, thus exiting the constraints of unsound accounting standards, incomplete market environment, differences between law of tax and accounting standards. Therefore, we should perfect the system of accounting standards, optimize the market environment and narrow the differences between tax law and rules.