论文部分内容阅读
当前,公允价值模式在我国房地产企业的应用还存在诸多问题,需要进一步完善。因此,我国应借鉴美国金融危机的教训,完善金融监管机制;在与国际趋同的同时,结合中国的国情,制定相应的准则;在会计报告中增加对公允价值的披露,规范公允价值信息的披露,建立公允价值审计制度;提升会计信息质量和相关性,积极创造条件,在房地产的公允价值计量方面实现进一步的国际趋同。
At present, the application of fair value model in real estate enterprises in our country still has many problems that need to be further improved. Therefore, our country should draw lessons from the financial crisis in the United States and improve the financial supervision mechanism. At the same time with the international convergence, we should formulate corresponding guidelines according to China’s national conditions. We should increase the disclosure of fair value in accounting reports and regulate the disclosure of fair value information , Establish a fair value audit system; enhance the quality and relevance of accounting information, and actively create conditions for the realization of further international convergence in the fair value measurement of real estate.