房地产外文文献

[1]黄新伟.德中房地产广告对比研究[D].中国海洋大学2012

[2]徐涛.及物性视角下的房产广告研究--以合肥近两年房产广告为例[J].内蒙古电大学刊.2012(05)

[3]张德禄，王璐.多模态话语模态的协同及在外语教学中的体现[J].外语学刊.2010(02)

[4]李桔元.互文性的批评话语分析--以广告语篇为例[J].外语与外语教学.2008(10)

[5]朱永生.多模态话语分析的理论基础与研究方法[J].外语学刊.2007(05)

[6]叶起昌.超文本多语式的社会符号学分析[J].外语教学与研究.2006(06)

[7]胡壮麟，董佳.意义的多模态构建--对一次PPT演示竞赛的语篇分析[J].外语电化教学.2006(03)

[8]唐孝云.中美房地产广告劝说策略的对比研究-修辞诉求的角度[D].广西师范大学2011

[9]贾晓旭.中美房地产广告对比研究：批评话语分析视角[D].浙江工商大学2013

[10]曾蕾.动态多符号语篇的整体意义构建[J].外语艺术教育研究.2006(03)

[11]李海英.人际意义视角下的中美房地产广告对比研究[D].西南财经大学2013

[12]田海龙.语篇研究的批评视角：从批评语言学到批评话语分析[J].山东外语教学.2006(02)

[13]李爱民.房地产广告的语言修辞艺术[J].山东商业职业技术学院学报.2006(02)

[14]励松青.社会符号学与广告话语分析[J].安徽理工大学学报(社会科学版).2005(02)

[15]雷启立.身份、市场及其他--从上海房地产广告看消费意识形态的建构[J].当代作家评论.2003(06)

[16]李战子.多模式话语的社会符号学分析[J].外语研究.2003(05)

[17]高航.房地产广告的创意及语言特色[J].修辞学习.2002(02)

[18]韦琴红.论多模态话语的整体意义构建--基于一个多模态媒体语篇的话语分析[J].天津外国语学院学报.2008(06)

北京城市学院2009届专科毕业论文

第 1 页 ChapterⅠ Introduction 1.1 Brief Introduction of the Financial Crisis The sub-loan crisis is also called as the subprime mortgage crisis and translated as the subprime lending crisis. It refers to a financial storm that occurred in the United States due to the bankruptcy of the sub-mortgage agencies, the forced closing of the investment funds, and the severe turbulence of the stock market. It led to the crisis in lack of liquidity at the world's major financial markets. The U.S. "Sub-Loan Crisis" began to emerge from the spring of 2006. From August of 2007, it started to sweep through the United States, the European Union, Japan, and other major financial markets in the world. Sub-loan means "subprime mortgage loan". “Sub” means the poor side corresponding to “high” and “excellent”, while in the "sub-loan crisis" it refers to the low credit and low debt-repaying capacity. Subprime mortgage loan is a high-risk and high-yield industry, which refers to the loans offered by a number of lending institutions to the borrowers with poor credit and low income. Comparing to the traditional standard mortgage loans, the subprime mortgage loans demand low levels on the borrowers’ credit history and repaying ability, but its corresponding lending rate is much higher than the normal mortgage loans. Those who are refused on high-grade mortgage loans by the bank for their bad credit history or weak repaying ability may apply for the subprime mortgage loans to buy houses. When the house price is going up, the subprime mortgage loans business is booming. Even if the borrower’s cash flow can not repay the loan, they may obtain re-loans from the value-added real estate to fill the gap. However, when the house price maintains or goes down, there will be a funding gap and then the bad debts. The subprime mortgage loan is a kind of housing mortgages abroad, to supply loans to the people with less income or lower-level credit history. The reason for supplying loans to these people is that the lending institutions can receive a mortgage interest 北京城市学院2009届专科毕业论文

社会对房地产的需求性以及国家的政策扶持带动了房地产的价格飞速上涨，投资回报率高，投资者的投资热情高涨，促使房地产企业通过一些不当的会计信息披露诱导投资，进而导致房地产市场的泡沫不断增大。

信息披露：

1.会计信息披露缺乏完整性

房地产企业会计信息披露缺乏完整性具体是从以下几个方面表现的:第一，以维护商业秘密或者保护企业的机密作为借口，故意将一些会给企业造成不利影响的会计信息隐瞒下来。比如大量的涉嫌违反国家相关的制度法规和产业政策的重大经济事项或会计行为:第二，一些房地产企业做出的财务报告中缺乏企业同期的完整数据以及会计信息:第三，企业对与房地产建设项目中涉及到的有关企业之间的交易信息披露重视程度不够，导致会计信息的披露缺乏完整性;第四，没有充分披露房地产开发项目的资金投放去向以及所获利润二者构成的会计信息，从某种角度而言这种行为是对投资者实际利益的损害:第五，没有充分体现企业的偿债能力，选择性的隐瞒了对外担保、负债、应收款项等会计信息。

2.会计信息披露缺乏实时性

房地产企业在长久以来都经常延迟对各种不良会计信息的披露，却提前披露各种有益于企业的会计信息，违背了信息披露制度中有关定期报告的规定。将已经发生很长时间的实际事项通过临时报告会的形式补充披露相关会计信息，即使部分房地产企业给投资者表示了歉意，但这种做法已经损害了投资者的基本权利。如果房地产上市企业产生重大变化并可能影响股价涨跌的时候，企业应该及时向社会公布有关信息，比如房地产企业进行的一些收购、兼并、股权转让等活动二但是在实际操作中可以发现，很多房地产企业依然没有及时公布和披露相关的会计信息，违反这项规定，以此来保证企业自身的利献。

3.会计信息披露缺乏真实性

信息披露：

(三)扩大房地产企业会计信息的披露范围，提高现金流信息和风险管理信息的披露数量和质量。 房地产企业在财务报告中除了日常的披露内容之外，还需要对以下内容进一步进行披露:1.在财务报告的现流附注中，以企业的每一开发项目作为基本单位，详细披露其在开发阶段的主要现金收支，例如销售开发产品回收的现金、购买工程物质支出的现金等，这些信息对于投资者的决策判断能够提供重要线索，进一步作为房地产开发企业利润表与现流表的补充;2.增加对风险的披露。鉴于房地产企业的风险较高且风险种类也较多，企业有必要在信息披露过程中，增加对于项目开发风险、土地价格波动、筹资风险等的披露，做到风险明细化。这样既能够提高房地产企业的对外风险透明度，也能够为企业内部风险管理提供有效依据。

The sustainable development of China's real estate literature

review

Abstract: At present our country's economic and social development has come to a critical of the order Section,

however the development of estate industry of the national economy has a profound effect. Estate Production of

sustainable development is related to realize industry itself good circulation of new way of thinking, is Social

harmony, so it is a very important position. This paper discusses The definition of sustainable development of real

estate, problems and solving thinking and evaluating square Method are reviewed.

Key words: Sustainable development Real estate

1 econnotation of sustainable development of estate

Sustainable development is the 1980s proposed a new concept. In 1987 world commission of

environment and development in the future of our common report first expounds the concept of