投资性房地产开发办法要点.docxVIP

PAGE  PAGE 13 [摘要]  HYPERLINK C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/../sentence_detail/0.htm \t C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right 我国在前几年废除了旧的企业会计准则，在新的法规中约定如果从事建筑型行业，要对公司财产收支报表进行单独审核，将公允价值计量模式纳入公司财务年度会议重点讨论内容，保证基层员工的知情权。在新的经济形势下， HYPERLINK C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/../sentence_detail/1.htm \t C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right 具有较高的执行效率， HYPERLINK C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/../sentence_detail/2.htm \t C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right 从事商品房的建设工作应该依法参照公允价值计量模式，掌握严格的核算检查方式，争取和国际接轨， HYPERLINK C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/../sentence_detail/3.htm \t C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right 为后续更多的从事建筑行业的公司采用后续计量模式提供便利。 HYPERLINK C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/../sentence_detail/4.htm \t C:/Users/GaoXiaojun/Desktop/%E6%9F%A5%E9%87%8D45%25/PaperPass-%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8A/htmls/detail_report/right 现实情况下，能够利用公允价值这种方法开展建筑行业审核分析、规模调整的公司着实不多，大多依据原来的成本核算方式。经过笔者分析，该现象有其主客观原因，主观原因主要是