摘要:房地产是目前市场经济体制下的重要组成环节，现阶段的社会发展过程中，由于市场竞争力的不断增强，房地产行业在其发展过程中受到了各种因素的影响。新的会计准则增添了投资性房地产准则，主要对房地产行业在发展运营中的投资性准则进行探析。新会计制度的施行，有利于提高会计信息的相关性和可靠性。财务管理作为影响房地产企业综合管理的主要因素，其会计政策的选择是财务工作中的重中之重。

　　　本文将主要针对投资性房地产会计政策的选择进行简单的探讨，阐明不同的会计政策的选择在企业中的使用会造成何种影响，在不同的情况下两种会计政策使用的优缺点，并且从中合理归纳出一个合理的方式来进行选择。

关键词   会计准则；投资性房地产；盈余管理

Abstract:Property is currently under the market economic system an important part of the present social development process, due to the increasing market competition, the real estate industry during its development influenced by various factors of new accounting standards add to the investment real estate standards, mainly to investment in real estate industry in the development of operating principles for analysis of new accounting system, to improve the accounting information correlation and reliability of the financial management as the main factors influencing the real estate enterprise integrated management, the accounting policy choice is the top priority in financial work

　　　This article will mainly aimed at the simple discussion on the choice of accounting policies of an investment real estate, illustrate different accounting policy choice in the enterprise use will be what impact, under the condition of the different advantages and disadvantages of two kinds of accounting policies used, reasonable and to induce a reasonable way to choose.

Keywords   Accounting Standard   Investment Real Estate    Earnings Management