本文關(guān)鍵詞：公允價值計量模式在A公司投資性房地產(chǎn)中的應(yīng)用問題研究　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：投資性房地產(chǎn)在公司資產(chǎn)中所占的份額越來越高,是企業(yè)會計計量的重點。隨著我國市場經(jīng)濟的不斷發(fā)展,房地產(chǎn)發(fā)展勢頭猛進(jìn),市場價格日益飆升,成本模式的計量方式已經(jīng)無法客觀的反映投資性房地產(chǎn)的真實價值,不利于會計信息使用者做出合理的判斷,從而影響資源的配置。為了更加客觀的反映資產(chǎn)的價值,也為了與國際上先進(jìn)的準(zhǔn)則保持一致。我國逐漸開始引入公允價值的計量模式。2006年頒布的會計準(zhǔn)則中對于新增的投資性房地產(chǎn)規(guī)定,在滿足特定的條件下采用公允價值模式進(jìn)行計量。根據(jù)公允價值計量模式在我國的實際使用情況以及借鑒國外先進(jìn)經(jīng)驗的基礎(chǔ)上,我國在2014版會計準(zhǔn)則中新增了39號準(zhǔn)則,其中對其定義進(jìn)行了重新界定,并且就計量范圍,估值技術(shù),以及披露內(nèi)容有了更為細(xì)致的規(guī)定,使其更具有實際的指導(dǎo)意義,操作起來也更加有據(jù)可循。公允價值計量模式作為一種新興的計量方法其與成本模式相比可以說是進(jìn)步的,具有明顯的優(yōu)勢,但是在現(xiàn)實中的應(yīng)用中這一計量模式還是存在不少問題,比如公司應(yīng)用公允價值計量模式不是為了更加客觀的反應(yīng)資產(chǎn)的真實價值而是利用這一計量模式來達(dá)到操縱利潤的目的,同時還會給公司帶來隱藏的危機。本文分析的A公司就存在這樣的問題,A公司在2009年就遇到了嚴(yán)重的經(jīng)營困難,并且在2010-2011年連續(xù)兩年虧損,在企業(yè)即將面臨退市的危機下A公司于2012年將投資性房地產(chǎn)的計量模式變更為公允模式。利用公允價值計量模式所帶來的公允價值變動收益使得企業(yè)實現(xiàn)了扭虧為盈,從而規(guī)避了退市風(fēng)險。本文主要對A公司采用公允價值計量模式計量投資性房地產(chǎn)帶來的經(jīng)濟后果進(jìn)行分析,分析了其對公司經(jīng)營狀況,財務(wù)狀況,所有者權(quán)益以及稅收的影響。并且分析了其采用公允價值的動機,認(rèn)為A公司采用公允價值計量模式主要是為了實現(xiàn)扭虧為盈,規(guī)避退市風(fēng)險和化解財務(wù)困難,緩解資金壓力。同時本文還分析出A公司在使用公允價值計量模式計量投資性房地產(chǎn)的過程中存在著投資性房地產(chǎn)的會計處理不規(guī)范、公司的經(jīng)營狀況沒有得到改善,增加了投資者的投資風(fēng)險、公允價值取得成本大等問題。為了解決以上問題,本文從投資者、債權(quán)人、市場監(jiān)管、公司自身等方面提出了相應(yīng)的建議。本文較為系統(tǒng)的剖析了A公司采用公允價值計量模式計量投資性房地產(chǎn)的流程和出現(xiàn)的問題,為其在未來更好的應(yīng)用提供參考。
[Abstract]:Real estate investment accounted for in the assets of the company's share of more and more high, is the focus of enterprise accounting measurement. With the continuous development of China's market economy, the real estate development momentum, the market prices soaring, reflect the real value measurement cost model has been unable to objective investment property, make reasonable the judgment is not conducive to the users of accounting information, thus affecting the allocation of resources. In order to reflect the value of the assets are in keeping with international advanced standards..2006 measurement model of our country gradually began the introduction of fair value in accounting standards promulgated by the new regulations in the real estate investment, to meet certain conditions. Under the fair value model. According to the measurement of fair value measurement in the actual situation in our country and based on the advanced experience of foreign countries, China in 20 The 14 edition of New Accounting Standards No. 39 standards, including the definition of its redefined, and the range of measurement, valuation techniques, and the disclosure of the contents of a more detailed provisions, make it have more practical significance, the operation is more justified. The fair value measurement model as a a new measurement method and its cost model than can be said to be progressive, has obvious advantages, but in the reality application of this measurement model still exists many problems, for example, the application of fair value measurement model is not in order to reflect the real value of assets more objective but use this measurement model to achieve the profit manipulation at the same time, but also bring hidden crisis to the company. Based on the analysis of A, the existence of such problems, A company encountered serious difficulties in 2009, and in 2010-2011 Two consecutive years of losses, the change measurement model in the enterprise is faced with the crisis of A company in 2012 will be the real estate investment fair model. Using the proceeds of changes in fair value of fair value measurement model makes enterprises to achieve profitability, so as to avoid the risk of delisting. This paper mainly analyzes the fair value value measurement model of investment real estate company A the economic consequences, analyses the operating conditions of the company, financial status, equity and tax effects. And the fair value of the real machine, that the A company using the fair value measurement model is mainly to achieve profitability, avoid the risk of delisting and resolve financial difficulties, to ease the financial pressure. At the same time this paper also analysis of the A company exist in the use of fair value measurement model of real estate investment. Investment real estate accounting irregularities, the company's business situation has not improved, increase the investment risk, cost etc. obtain fair value. In order to solve the above problems, this paper from investors, creditors, market supervision, the company's own aspects and put forward some corresponding suggestions. This paper systematically analyzes the A company uses the fair value measurement model of measurement of the investment real estate flow and problems in the future for its better application for reference.

【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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本文編號：1374967