This paper,based on analyzing the causes of the deviation between the book value and the actual market value,puts forward some effective methods of letting the financial report users know the actual value of the real estate.

• 该文试图分析引起企业房地产账面价值与实际市场价值背离的原因,提出了财务报告使用者了解企业房地产实际价值的几种可操作方法。