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近年来,我国房地产业迅速发展,并且趋于成熟,房地产行业逐渐成为国民经济发展的重要支柱产业,政府也将房地产业、尤其是住宅产业作为国民经济的新的增长点,房地产在企、事业单位和个人资产中占很大的比例。当前,房地产出售、转让、投资、抵押等业务十分频繁,这些都需要确定房地产的价值,2006年新会计准则中的《企业会计准则第3号——投资性房地产》对投资性房地
In recent years, China’s real estate industry has developed rapidly and is becoming mature. The real estate industry has gradually become an important pillar industry for the development of the national economy. The government has also taken the real estate industry, especially the housing industry, as a new growth point for the national economy. Real estate enterprises and enterprises Unit and personal assets account for a large proportion. Currently, real estate sales, transfer, investment, mortgage and other business is very frequent, these need to determine the value of real estate, the new accounting standards in 2006 “Accounting Standards for Enterprises No. 3 - investment real estate” on the investment premises