我国当前高房价与公允价值计量属性探究

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。%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.