财政部2006年2月发布的《企业会计准则第3号——投资性房地产》,提出把投资性房地产从无形资产和固定资产中分离出来,以公允价值后续计量。这是对国际会计准则的趋同,且根据本国经济环境规定了严格的公允价值使用条件。在金融危机下,我国企业在投资性房地产方面并未受到太大波及,本文在会计的角度上分析了这个问题,并且是否应跟风修改会计准则做出了讨论。 Accounting Standards for Business Enterprises No. 3 - Investment Real Estate issued by the Ministry of Finance in February 2006 proposed to separate investment real estate from intangible assets and fixed assets and subsequently measure with fair value. This is a convergence of international accounting standards and stipulates strict conditions for the use of fair value in accordance with the domestic economic environment. In the financial crisis, Chinese enterprises have not been much affected by investment real estate. This article analyzes this issue from the perspective of accounting, and whether the accounting standards should be revised or not should be discussed.