The Research On Application Of Fair Value Measuring The Issue Concerning About Investment Real Estate And Management

A complete set of the system of record, evaluation, measurement and information disclosure should be used to realize the principle of open, fair and impartial in market and the attribute of reality and reliability.Whether assets being authentic or not and market being fair or not are based on science and system of value measurement and its operational and approved by the public.Series of problems existing in the application of fair value in China will bring endless trouble upon the healthy development of the economy or honesty and harmony for society.The research on application of fair value and of the system study for the relevant system will be considered to cause great practical value for reference in assets of scientific measurement, improvement and healthy development for economic environment in China, improvement in social welfare and construction of harmonious society.As to the subject on application of fair value measuring the issue concerning about investment real estate and management.Firstly,the background and significance of research and the main research contents are elaborated in the thesis, introducing the current regulation system of application of fair value In China and around the world, analyzing the advantages and disadvantages in fair value measurement.Secondly, series of problems existing in the application of fair value in China are stated quite comprehensively in the thesis, meanwhile analyzing the mentioned problems and reasons trying to reveal internal reasons and analyze development trend. Aiming at series of problems existing in the application of fair value in China,from the aspect of government, the industry association, the enterprise and the function and mechanism of the individual in the application of fair value, combining the present situation in the application of fair value at home and abroad, management ideas are proposed to reconstruct the future application system in fair value in China. Finally, based on investigating more than 1600 public companies from 2007 until 2009 in China of which the example to measure investment real estate with fair value, proceeding the system research in the relevant disclosed information about fair value, improvement scheme in measuring investment real estate with fair value is proposed.The thesis will be considered to cause great practical value for reference in the fair value of the application system of criterion and perfection, improvement in the quality of the fair value of the application and protecting the rights and interests of investors in China.