本文關(guān)鍵詞：上市公司投資性房地產(chǎn)公允價(jià)值應(yīng)用研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 投資性房地產(chǎn) 公允價(jià)值 計(jì)量模式

【摘要】：2006年我國(guó)頒布了一系列會(huì)計(jì)準(zhǔn)則,引入了公允價(jià)值計(jì)量方式,其中就包括《企業(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)—投資性房地產(chǎn)》。準(zhǔn)則第一次承認(rèn)了投資性房地產(chǎn)的存在并且給予企業(yè)兩種后續(xù)計(jì)量方式的選擇,即公允價(jià)值計(jì)量方式和歷史成本計(jì)量方式。這順應(yīng)了市場(chǎng)經(jīng)濟(jì)的飛速發(fā)展,房地產(chǎn)行業(yè)的日臻成熟以及與國(guó)際會(huì)計(jì)準(zhǔn)準(zhǔn)則趨同的發(fā)展趨勢(shì)。為了企業(yè)更好地運(yùn)用公允價(jià)值,我國(guó)財(cái)政部于2014年頒布了《企業(yè)會(huì)計(jì)準(zhǔn)則第39號(hào)—公允價(jià)值計(jì)量》,對(duì)公允價(jià)值的定義、層級(jí)、估值技術(shù)等作出了進(jìn)一步的解釋,對(duì)公允價(jià)值的披露作出了更為嚴(yán)格的要求。我國(guó)擁有投資性房地產(chǎn)的企業(yè)越來(lái)越多,但是選擇公允價(jià)值作為后續(xù)計(jì)量方式的企業(yè)并不多,本文以此為切入點(diǎn)。首先在閱讀整理國(guó)內(nèi)外文獻(xiàn)的基礎(chǔ)上,對(duì)投資性房地產(chǎn)的定義、范圍、后續(xù)計(jì)量以及公允價(jià)值的定義、層次、估值技術(shù)進(jìn)行理論分析。其次,對(duì)我國(guó)上市公司2007年—2015年投資性房地產(chǎn)公允價(jià)值計(jì)量模式進(jìn)行整理分析,其中主要分析了2015年企業(yè)對(duì)于CAS39關(guān)于公允價(jià)值披露的執(zhí)行情況以及公允價(jià)值在投資性房地產(chǎn)中的應(yīng)用困境的成因。然后以洲際油氣為案例企業(yè),分析了投資性房地產(chǎn)運(yùn)用公允價(jià)值對(duì)資產(chǎn)和利潤(rùn)的影響。最后提出了相應(yīng)的建議和三點(diǎn)結(jié)論,一是企業(yè)對(duì)投資性房地產(chǎn)公允價(jià)值計(jì)量持謹(jǐn)慎態(tài)度;二是運(yùn)用公允價(jià)值計(jì)量投資性房地產(chǎn)的企業(yè)披露不完全符合CAS39的要求;三是投資性房地產(chǎn)運(yùn)用公允價(jià)值計(jì)量從長(zhǎng)遠(yuǎn)上看能夠更好地評(píng)價(jià)管理者業(yè)績(jī)。
[Abstract]:In 2006, China issued a series of accounting standards, introducing fair value measurement. Among them, the Accounting Standards for Enterprises No. 3-Investment Real Estate. For the first time, the Standards recognize the existence of investment real estate and give enterprises the choice of two follow-up measurement methods. That is, fair value measurement and historical cost measurement, which conforms to the rapid development of market economy. The real estate industry is maturing and the development trend of convergence with the international accounting standards. In order to better use the fair value of enterprises. In 2014, the Ministry of Finance promulgated the Accounting Standards for Enterprises No. 39-Fair value Measurement, which further explains the definition, level and valuation technology of fair value. The disclosure of fair value has made more stringent requirements. More and more enterprises in China have investment real estate, but the choice of fair value as a follow-up measurement is not many. First of all, on the basis of reading and sorting out the domestic and foreign literature, the definition, scope, follow-up measurement and the definition of fair value of investment real estate are discussed. The valuation technology is analyzed theoretically. Secondly, the fair value measurement model of investment real estate of listed companies in China from 2007 to 2015 is analyzed. It mainly analyzes the implementation of fair value disclosure for CAS39 in 2015 and the causes of the application dilemma of fair value in investment real estate. This paper analyzes the influence of fair value of investment real estate on assets and profits. At last, it puts forward corresponding suggestions and three conclusions: first, enterprises hold a cautious attitude towards fair value measurement of investment real estate; Second, using fair value to measure the disclosure of investment real estate enterprises does not fully meet the requirements of CAS39; Third, the use of fair value measurement of investment real estate can better evaluate the performance of managers in the long run.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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