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

主要是对发达国家关于会计信息的制度维护的制度研究进行比较，会计信息的制度维护是不动产投资信托（REIT）披露不可或缺的信息的一端，而REIT的经济效应，即真实的房地产的流动性，在世界各国随着经济规模的逐步成熟而上升，并寻找理论框架，成为我国制度建设的基础关注具体而言，阐明了理想方法的定量问题与企业REITs财务报告中真实的房地产评估信息披露的一致性的认识。

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.