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我国当前高房价与公允价值计量属性探究
引用本文:金莎.我国当前高房价与公允价值计量属性探究[J].湖北广播电视大学学报,2011,31(9):81-82.
作者姓名:金莎
作者单位:安徽职业技术学院,安徽合肥,230011
摘    要:本文主要探讨了公允价值计量属性与高房价的相关联系,高房价形成的成因,公允价值来历的渊源,我国引入公允价值的背景,分析投资性房地产公允价值的实际审慎应用过程中面临的现状及问题,投资性房地产采用公允价值计量与高房价之间关系,并在此基础上进行了简单评述和提出相关的建议。

关 键 词:高房价  公允价值  计量属性  投资性房地产

Research on Domestic Housing Price and Measurement Attributes of Fair Value
JIN Sha.Research on Domestic Housing Price and Measurement Attributes of Fair Value[J].Journal of Hubei Radio& Televisonuniversity,2011,31(9):81-82.
Authors:JIN Sha
Abstract:This article mainly explores the relations between the measurement attributes of fair value and domestic housing,the causes of high housing price,the origin of fair value,the background under which our country introduced fair value,analyzes the status and problems in the appliance of fair value in investment estate evaluation,the relations between high housing price and investment estate measured by fair value,and on this basis,makes a brief comment and offers some suggestions.
Keywords:high housing price  fair value  measure attribute
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