【摘要】 附加价值核算突破了企业只关注股东利益的局限,将对企业生产经营做出贡献的利益相关者纳入到企业价值创造与分配中来,可以更全面的反应企业对社会所做的贡献。本文对房地产企业成本构成要素进行了细致的分析,并详细分析了宏观利率变动对房地产企业增加价值影响的作用机理及其对增加价值的影响,分析得出:利率变动通过影响房地产企业的投融资成本等而影响决策,最终导致在较长期限内对房地产企业附加价值造成影响,对社会财富创造造成冲击。这为房地产企业进行项目管理和国家进行宏观经济调控提供了有益参考。更多还原

【Abstract】 Value added business accounting breaks through the limitation that firm only keep a watchful eye on stockholder,and including the stakeholder who make a contribution to firm’s production and management,paying attention to their value creating and share of value added of firm,thus,it can comprehensive response its contribution to society.In this article,we analysis carefully the components of cost structure of the real estate firm,and again analysis carefully the mechanism of action and the influence of value added to the real estate firm which were caused by the change of interest rate.We reach a conclusion: the change of interest rate affects the decision-making by affecting investment and financing’s cost,and result in affecting the value added of real estate firm in long run,and impacting social wealth created.The conclusion can offer useful reference for project management of real estate firm and macro-regulation of state.更多还原