公允价值在投资性房地产计量中的运用

　目前，房地产已经成为许多企业的投资工具之一，会计上把这种房地产称作投资性房地产。从理论上说，投资性房地产计量的最好选择是公允价值，2006年我国颁布了新会计准则，在投资性房地产的后续计量中也引入了公允价值。但在新准则实施的两年里，大多数企业仍然持观望的态度，并没有采用公允价值模式计量投资性房地产。少数采用公允价值模式的企业也往往只是把它作为一种盈余管理的手段。这是为什么呢？一方面，新会计准则中有非常严格的规定，许多企业不能满足采用公允价值模式的的条件。另一方面，公允价值模式的运用会给企业带来许多影响，包括一些不利的影响，一些企业可能因为这些不利的影响而放弃了公允价值模式。为了更好地发挥公允价值在投资性房地产计量中的优势，进一步推进公允价值在我国的运用，必须找到并且采取行之有效的措施来扫除公允价值在投资性房地产计量中运用的障碍。

关键词：公允价值；投资性房地产；计量
The application of fair value in the investment real estate
ABSTRACT

　　At present, properties have already become one of the types which many companies invest. Such property is called the investment real estate in accounting. In theory, fair value is the best choice of measuring the investment real estate. In 2006, our government promulgated the new Accounting Standards, in which fair value was introduced in subsequent measurement of investment real estate. However, in the past two years, most companies still hold wait-and-see attitude and did not choose fair value to measure the investment real estate. The few companies that choose fair value to measure the investment real estate just only take it as a means of earnings management. What is the reason? On one hand, there are so many strict standards in the new Accounting Standards, that lots of companies in our country can not meet the requirement. On the other hand, the application of fair value in the investment real estate may make many effects on the company, including some bad effects. So they may give up fair value because of its bad effects on the company. In order to make better use of fair value to measure the investment real estate, and to promote the application process of fair value in China, we must find out the obstacles and take effective measures to clear away them. This article will focus on above-mentioned problems.

Keywords：fair value；the investment real estate；measurement

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