The study of the systematization formation theory of the decision making-oriented REIT accounting system

笔者主要对发达国家关于会计信息披露制度的制度研究进行了比较，认为会计信息披露是不可或缺的信息披露的一端，而房地产投资信托基金的经济效应则是随着经济规模的逐步成熟而在世界各国兴起的，并探寻成为我国相关制度建设基础的理论框架。具体地说，澄清了对理想方法量化问题与企业REIT财务报告中房地产评估信息披露的统一性的认识。

I compared it mainly on the system study in the developed country about system maintenance of the accounts information that was one end of the disclosure of indispensable information while economic effect called the fluidity of the real estate of the REIT rose in various countries in the world when the economic scale escalated it for maturity and searched the framework of the theory that became basics of the system construction in our country concerned. Specifically, I clarified knowledge of the uniformity about a quantitative problem of an ideal method and the disclosure information of the evaluation of the real estate in the financial report in the corporate REIT.