本文選題：投資性房地產(chǎn)　切入點(diǎn)：歷史成本計(jì)量模式　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著會(huì)計(jì)準(zhǔn)則的不斷完善,其逐步地包含了企業(yè)各類會(huì)計(jì)信息處理的方式。在會(huì)計(jì)準(zhǔn)則不斷發(fā)展進(jìn)步的過程中,自然也給企業(yè)提供了財(cái)務(wù)舞弊的機(jī)會(huì),這都需要國(guó)家相關(guān)機(jī)構(gòu)的監(jiān)督和法律法規(guī)的不斷完善�！镀髽I(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)-投資性房地產(chǎn)》的頒布,使得投資性房地產(chǎn)被單獨(dú)分離出來。投資性房地產(chǎn)的兩種計(jì)量模式:歷史成本模式和公允價(jià)值模式。在國(guó)際社會(huì)上,公允價(jià)值得到了大范圍的應(yīng)用。然而,在我國(guó),公允價(jià)值的應(yīng)用比例尚且不到10%。大部分公司沒有應(yīng)用公允價(jià)值模式這一點(diǎn)是值得思考的。經(jīng)濟(jì)的發(fā)展促使了企業(yè)經(jīng)營(yíng)經(jīng)營(yíng)和投資思維的變革,當(dāng)前運(yùn)用歷史成本計(jì)量投資性房地產(chǎn)無法完全適應(yīng)當(dāng)下的宏觀環(huán)境,個(gè)別企業(yè)甚至利用變更計(jì)量模式來謀求利潤(rùn)的增長(zhǎng)。房地產(chǎn)行業(yè)發(fā)展迅猛,房?jī)r(jià)不斷攀升,歷史成本計(jì)量模式不能可靠完整的映射資產(chǎn)價(jià)值,促使會(huì)計(jì)信息產(chǎn)生嚴(yán)重偏差,因此運(yùn)用公允價(jià)值變得急切。然而,客觀的市場(chǎng)大環(huán)境還不太健全,且較為不穩(wěn)定以及不易取得性和不易控制,致使企業(yè)較為審慎。本文采用理論與具體案例相結(jié)合的方式。首先闡述相關(guān)概念及應(yīng)用所涉及到的理論,對(duì)比兩種計(jì)量模式來為下文的展開做好基礎(chǔ)工作。其次圍繞案例進(jìn)行闡釋,介紹該公司的概況,經(jīng)營(yíng)狀況和財(cái)務(wù)基礎(chǔ),以及相應(yīng)的客觀條件。在前三部分的基礎(chǔ)上,深入分析在確認(rèn)、計(jì)量、記錄、報(bào)告的過程中存在的問題。通過對(duì)ZY公司2011年-2015年相關(guān)財(cái)務(wù)數(shù)據(jù)的分析,研究上市公司投資性房地產(chǎn)計(jì)量模式變更的動(dòng)因及財(cái)務(wù)影響,最終提出切實(shí)可行的政策建議。這對(duì)于今后各行業(yè)的企業(yè)引入公允價(jià)值的計(jì)量與范圍的擴(kuò)大具有較好的借鑒價(jià)值。
[Abstract]:With the continuous improvement of accounting standards, they gradually include all kinds of accounting information processing methods for enterprises. In the process of accounting standards' continuous development and progress, it naturally provides enterprises with the opportunity of financial fraud. This requires the supervision of relevant state agencies and the continuous improvement of laws and regulations. The promulgation of the Accounting Standards for Enterprises No. 3-Investment Real Estate, Two measurement models of investment real estate: historical cost model and fair value model. In the international community, fair value has been widely used. However, in our country, fair value has been widely used. The proportion of fair value applied is less than 10%. It is worth considering that most companies do not apply fair value model. At present, the use of historical cost to measure investment real estate can not fully adapt to the current macro environment, and individual enterprises even use the change of measurement mode to seek for the growth of profits. The real estate industry is developing rapidly, and housing prices are constantly rising. The historical cost measurement model can not reliably and completely map asset value, which makes accounting information produce serious deviation, so it becomes urgent to use fair value. However, the objective market environment is not perfect. Moreover, it is more unstable, difficult to obtain and difficult to control, which makes the enterprise more cautious. This paper adopts the method of combining theory with concrete cases. First of all, the related concepts and the theories involved in the application are expounded. Compare the two metrological models to do the foundation work for the following. Secondly, explain the case, introduce the company's general situation, operating status and financial basis, and the corresponding objective conditions. On the basis of the first three parts, Through the analysis of the related financial data of ZY Company from 2011 to 2015, this paper studies the motivation and financial impact of the change of the investment real estate measurement mode of the listed company, through the analysis of the problems existing in the process of confirming, measuring, recording, reporting, and making a thorough analysis of the related financial data of ZY Company from 2011 to 2015. Finally, practical policy suggestions are put forward, which will be useful for enterprises in the future to introduce the measurement of fair value and expand the scope of fair value.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F552.6;F550.66

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