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	公允价值计量层次适用性研究——来自中国投资性房地产的经验证据
	张国华 ; Guohua Zhang ; 张瑞丽 ; Ruili Zhang
	2016-08
关键词	投资性房地产 Investment property 公允价值 fair value 估值 evaluation 信息披露 information disclosure
英文摘要	【中文摘要】基于投资性房地产所在地的描述性统计分析表明，投资性房地产公允价值的应用不仅具有明显的行业性特征，而且与房地产市场发育程度正相关，公允价值计量的三个层次并不完全适用于中国投资性房地产公允价值的估值。鉴于投资性房地产公允价值信息披露严重缺失、绝大多数投资性房地产的公允价值为第二层次的输入值的现实，可以推断中国投资性房地产公允价值信息缺乏可验证性（可靠性），公允价值在中国投资性房地产中全面应用的条件尚不成熟，需进一步完善准则，加强企业内、外部环境建设和公允价值信息披露的监管。 【Abstract】The descriptive statistical analysis based on the location of investment properties reveals that the application of fair value to investment properties in China not only has obvious industrial characteristics, but also is closely related with the extent of property market development. The analysis also suggests that the three tiers of fair value inputs are not fully applicable to the evaluation of fair values of Chinese investment properties. Due to the fact that majority firms have not disclosed or not fully disclosed the detailed information about fair value evaluation and fair value inputs are mostly from the second tiers, it is reasonable to infer that the information about fair values used for investment properties cannot be verified (lack of reliability).Therefore, the full application of fair value to Chinese investment properties is still far away，to achieve the full application, the standards for measures need to be further improved, both internal and external environment needs to be nurtured, and the disclosure of fair information should be supervised.; 本文为教育部人文社会科学重点研究基地重大项目“国际趋同的公允价值计量模型设计及效果检验”（14JJD790008）和国家社科基金 重点项目“公允价值信息采集及指数构建研究”（13AJY005）阶段性研究成果。
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/127392]
专题	2016年第9卷
推荐引用方式 GB/T 7714	张国华,Guohua Zhang,张瑞丽,等. 公允价值计量层次适用性研究——来自中国投资性房地产的经验证据. 2016-08-01.

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