公允价值在投资性房地产的应用实例研究.doc
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公允价值在投资性房地产的应用实例研究,公允价值在投资性房地产的应用研究--以房地产类上市公司为例11000字原创毕业论文，本站独家提交，推荐下载使用摘要 2006年的会计准则《企业会计准则第3号——投资性房地产》中引入了公允价值计量模式，公允价值能够更全面地反映市场价值，更好地与资产负债表相吻合，更具有财务相关性。但新准则实施几年来，采用公允价值计量投资性...
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公允价值在投资性房地产的应用研究--以房地产类上市公司为例
11000字
原创毕业论文，本站独家提交，推荐下载使用
摘要 2006年的会计准则《企业会计准则第3号——投资性房地产》中引入了公允价值计量模式，公允价值能够更全面地反映市场价值，更好地与资产负债表相吻合，更具有财务相关性。但新准则实施几年来，采用公允价值计量投资性房地产的上市公司的数量并不多。
本文首先对公允价值和投资性房地产的相关理论进行了概述，包括两者的定义、特征等，并对两种计量模式进行了比较；其次分析了我国房地产类上市公司对投资性房地产采用公允价值计量的现状，通过对深沪两市采用公允价值计量模式的9家房地产上市公司的相关财务数据进行分析，得出公允价值计量对上市公司资产和利润影响的相关结论；然后阐述了公允价值在我国投资性房地产应用面临的困境，包括公允价值的确定难度大，成本高，我国市场环境和监督执行机制的限制等相关因素；最后结合现状并对应相关困境得出能够完善公允价值在投资性房地产中应用的对策。
房地产类上市公司对投资性房地产采用公允价值计量在未来是大势所趋，基于公允价值计量的众多优势，在未来会有更多的上市公司选择采用公允价值计量模式对投资性房地产进行后续计量。
关键词 公允价值 投资性房地产 上市公司
Application of fair value of investment property—In the listed estate industry as an example
Abstract 2006 accounting standard, "Accounting Standards for Enterprises No. 3 - investment real estate" in the introduction of the fair value model, the fair value can be more fully reflect the market value of assets and liabilities to better coincide with appearances, more financial relevance . But the new guidelines for the implementation of several years, using the number of investment property measured at fair value of listed companies is not much.
Firstly, the fair value of investment property and related theories are outlined, including the two definitions, characteristics, and the two measurement modes are compared; followed by analysis of listed companies on China's real estate investment property at fair value measurement of the status quo, through the relevant financial data for Shenzhen and Shanghai are measured using the fair value model of nine listed real estate companies to analyze results and profit impact of the fair value of assets of listed companies on the relevant conclusions; then elaborated in the fair value our dilemma faced by investment real estate applications, including the difficulty in determining the fair value, high costs, and other environmental factors restrict and monitor the implementation of market mechanisms; Finally, the status quo would be able to improve the corresponding results related to difficulties in the fair value of investment property application of countermeasures.
Listed real estate investment real estate companies measured at fair value in the future is the trend, many advantages based on the fair value measurement in the future there will be more listed companies choose to use the fair value measurement model for subsequent measurement of investment property.
Key Words Fair Value Investment Property Listed Companies
目录
引言 1
第一章 公允价值和投资性房地产的理论概述 2
1.1公允价值的理论概述 2
1.1.1公允价值的定义 2
1.1.2公允价值的特征 2
1.1.3公允价值的理论基础 2
1.1.4公允价值的确定方法 3
1.2投资性房地产的理论概述 4
1.2.1投资性房地产的定义 4
1.2.2投资性房地产的特征 4
1.2.3两种计量模式的比较 5
第二章 房地产类上市公司对投资性房地产采用公允价值计量现状6
2.1房地产类上市公司发展概况 6
2.2房地产类上市公司对投资性房地产采用公允价值计量的现状 6
2.2.1采用公允价值计量的房地产类上市公司的数量统计 6
2.2.2房地产类上市公司公允价值确定方法的统计 7
2.2.3房地产上市公司采用公允价值计量对资产的影响 7
2.2.4公允价值变动收益对房地产类上市公司利润的影响 8
第三章 公允价值在我国投资性房地产应用面临的困境 9
3.1公允价值的确定难度大，成本高 10
3.2我国市场环境和监督执行机制的限制 10
3.3加大企业财务状况和经营成果的波动性和风险 10
3.4增加企业税收 11
3.5加大了企业利润和现金流的背离 11
第四章 完善公允价值在投资性房地产中应用的对策 11
4.1 增强公允价值数据来源的可靠性 11
4.2充分披露确定公允价值的方法 12
4.3完善社会环境中的市场监管系统 12
4.4 完善公允价值应用的现实经济环境 13
4.5增加盈余操纵成本，加大处罚力度 13
结论 13
参考文献 15
致谢 17
11000字
原创毕业论文，本站独家提交，推荐下载使用
摘要 2006年的会计准则《企业会计准则第3号——投资性房地产》中引入了公允价值计量模式，公允价值能够更全面地反映市场价值，更好地与资产负债表相吻合，更具有财务相关性。但新准则实施几年来，采用公允价值计量投资性房地产的上市公司的数量并不多。
本文首先对公允价值和投资性房地产的相关理论进行了概述，包括两者的定义、特征等，并对两种计量模式进行了比较；其次分析了我国房地产类上市公司对投资性房地产采用公允价值计量的现状，通过对深沪两市采用公允价值计量模式的9家房地产上市公司的相关财务数据进行分析，得出公允价值计量对上市公司资产和利润影响的相关结论；然后阐述了公允价值在我国投资性房地产应用面临的困境，包括公允价值的确定难度大，成本高，我国市场环境和监督执行机制的限制等相关因素；最后结合现状并对应相关困境得出能够完善公允价值在投资性房地产中应用的对策。
房地产类上市公司对投资性房地产采用公允价值计量在未来是大势所趋，基于公允价值计量的众多优势，在未来会有更多的上市公司选择采用公允价值计量模式对投资性房地产进行后续计量。
关键词 公允价值 投资性房地产 上市公司
Application of fair value of investment property—In the listed estate industry as an example
Abstract 2006 accounting standard, "Accounting Standards for Enterprises No. 3 - investment real estate" in the introduction of the fair value model, the fair value can be more fully reflect the market value of assets and liabilities to better coincide with appearances, more financial relevance . But the new guidelines for the implementation of several years, using the number of investment property measured at fair value of listed companies is not much.
Firstly, the fair value of investment property and related theories are outlined, including the two definitions, characteristics, and the two measurement modes are compared; followed by analysis of listed companies on China's real estate investment property at fair value measurement of the status quo, through the relevant financial data for Shenzhen and Shanghai are measured using the fair value model of nine listed real estate companies to analyze results and profit impact of the fair value of assets of listed companies on the relevant conclusions; then elaborated in the fair value our dilemma faced by investment real estate applications, including the difficulty in determining the fair value, high costs, and other environmental factors restrict and monitor the implementation of market mechanisms; Finally, the status quo would be able to improve the corresponding results related to difficulties in the fair value of investment property application of countermeasures.
Listed real estate investment real estate companies measured at fair value in the future is the trend, many advantages based on the fair value measurement in the future there will be more listed companies choose to use the fair value measurement model for subsequent measurement of investment property.
Key Words Fair Value Investment Property Listed Companies
目录
引言 1
第一章 公允价值和投资性房地产的理论概述 2
1.1公允价值的理论概述 2
1.1.1公允价值的定义 2
1.1.2公允价值的特征 2
1.1.3公允价值的理论基础 2
1.1.4公允价值的确定方法 3
1.2投资性房地产的理论概述 4
1.2.1投资性房地产的定义 4
1.2.2投资性房地产的特征 4
1.2.3两种计量模式的比较 5
第二章 房地产类上市公司对投资性房地产采用公允价值计量现状6
2.1房地产类上市公司发展概况 6
2.2房地产类上市公司对投资性房地产采用公允价值计量的现状 6
2.2.1采用公允价值计量的房地产类上市公司的数量统计 6
2.2.2房地产类上市公司公允价值确定方法的统计 7
2.2.3房地产上市公司采用公允价值计量对资产的影响 7
2.2.4公允价值变动收益对房地产类上市公司利润的影响 8
第三章 公允价值在我国投资性房地产应用面临的困境 9
3.1公允价值的确定难度大，成本高 10
3.2我国市场环境和监督执行机制的限制 10
3.3加大企业财务状况和经营成果的波动性和风险 10
3.4增加企业税收 11
3.5加大了企业利润和现金流的背离 11
第四章 完善公允价值在投资性房地产中应用的对策 11
4.1 增强公允价值数据来源的可靠性 11
4.2充分披露确定公允价值的方法 12
4.3完善社会环境中的市场监管系统 12
4.4 完善公允价值应用的现实经济环境 13
4.5增加盈余操纵成本，加大处罚力度 13
结论 13
参考文献 15
致谢 17
