上市公司对投资性房地产计量模式的选择动因研究

本科论文complexity of tax accounting,information disclosure,and the difference between profitfluctuations in the real estate market,the general listed companies have chosen the cost modelfor measurement due to conservatism.Therefore,different choices will also have differenteffects.This article is to study the motivation of the choice of the subsequent measurement modeof listed companies.This article focuses on the issues that affect the subsequent measurementof enterprises in the fair value mode.First,it is difficult for the company to measure the fairvalue of investment real estate.Second,it is a high-risk measurement mode.Third,it is thecomplexity of tax accounting and the single mode of subsequent measurement.In the end,thepaper puts forward the corresponding measures to better complete the follow-up measurementof investment real estate measurement mode by strengthening the supervision of fair valueinformation disclosure of companies,choosing a reasonable measurement mode with risks,reducing tax burden of real estate enterprises scientifically,and formulating a perfectinvestment real estate mechanism.Key words:Listed companies;Fair value measurement mode;Cost measurement mode目录第1章绪论1.1研究背景1.2研究目的.…1.3研究方法2第2章投资性房地产计量模式理论综述32.1投资性房地产计量模式的含义.32.2投资性房地产计量模式的影响3