Study Of China's Real Estate Investment Guidelines Related Issues

In recent years, with the marketization of real estate and its prices rise up, more and more enterprises hold real estate which are non-personal use, these real estate has become an important business, even is the main business for enterprise, The difference between personal use and non-personal use is material, so it is urgent for Accounting to solve recognition, measurement and disclosure the non-personal use real estate. February 2006 the Ministry of Finance issued new enterprise accounting standards, including china accounting standards NO.3-the investment property, the releasing accord with the needs of the development of real estate investment, marks appearing special rule in the accounting standards. This rule will make the financial accounting reports can reflect the real value of the enterprise, provides investors with more relevant decision-making information. The issuing, attracted many scholars discussing, focus on the standards introduction, specific accounting treatment, performing effects, etc.Based on the normative research primarily, supplemented by case studies and table.On the basis of praising our rule, this paper analyze the provisions of the rule, pointed out the problems which exist in the implementing rule and in itself, and puts forward some suggestions. In recognition of the investment property, after reviewing related theory, through the comparison with international accounting standards, realize that the range of recognition in our standard is narrow, behind theoretical arguments and analyzing criterion of the investment property itself, this paper figure out that, in our rule, the scope of recognition shall be expanding; in measurement of the investment property, this paper analyze the rule and give some personal suggestions, this part also discuss the fair value model, after analyzing the whys of the disesteem, the paper has given some suggestions, Finally, the article investigate specific accounting treatment, since evaluated the view of scholars, has put puts forward a new view.