关于投资性房地产准则颁布的股价影响分析

Analysis on the Effect of Promulgation of Investment Property on Stock Price

随着我国经济的发展及与国际经济接轨的步伐不断加快,房地产业飞速发展,现行的有关投资性房地产的会计准则已不能适应地产经济发展的需要,中国财政部于2006年2月15日颁布了投资性房地产的正式准则,这是我国会计准则在制定上趋于国际化的一种体现。新准则的颁布,在市场上引起了不小的反应。就投资性房地产会计准则的颁布对公司股价的影响作了一些探究,以期有利于准确评价准则实施的可行度,及有裨于我们正确理解新准则。

With the development of our economy and the progress that we made on internationalization of our market economy, the industry of real estate develops rapidly, and the actual accounting standard on investment property has been unable to adjust to the demands of real estate＇s development. Treasury Department of China issued the new standard of investment property, which embodied a progress of our internationalization and which arose some feedback in the stock market of China. This paper studies the effect of the accounting standards for invest- ment property on enterprise＇s stock price, hoping that can help us to correctly comprehend the new standard and appraise the new standard＇s feasibility.