本文關(guān)鍵詞：中國投資性房地產(chǎn)會計準則研究　出處：《財政部財政科學研究所》2014年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 會計準則 投資性房地產(chǎn) 完善建議

【摘要】：為積極參與會計準則國際趨同進程、規(guī)范投資性房地產(chǎn)業(yè)務(wù)處理、反映投資性房地產(chǎn)真實價值、向包括投資者在內(nèi)的財務(wù)信息使用者提供決策有用信息,中國財政部于2006年2月15日頒布了《企業(yè)會計準則》,并要求國內(nèi)上市公司于2007年1月1日起正式執(zhí)行。作為《企業(yè)會計準則》重要組成部分的《企業(yè)會計準則第3號—投資性房地產(chǎn)》在對投資性房地產(chǎn)進行單獨確認、計量和報告以及謹慎、適度引入公允價值方面具有重大意義。 本文在肯定我國投資性房地產(chǎn)會計準則積極意義的同時,通過中外投資性房地產(chǎn)會計準則間的比較分析研究,指出差異存在于投資性房地產(chǎn)的定義、范圍、確認、計量、轉(zhuǎn)換、處置、披露等各個方面。差異的比較分析是為了更好地服務(wù)于本國投資性房地產(chǎn)會計準則的完善。此外,本文還從宏觀與微觀兩個層面對企業(yè)運用投資性房地產(chǎn)會計準則的情況進行了深度剖析。宏觀層面上,財政部、證監(jiān)會等單位發(fā)布的調(diào)研分析報告指出,新會計準則在上市公司中得到了平穩(wěn)、有效實施；微觀層面以北辰實業(yè)公司為例,著重、具體分析投資性房地產(chǎn)會計準則的實施、運用情況。 會計準則的制定既需具備前瞻性,著眼于未來市場經(jīng)濟的發(fā)展,積極參與會計準則國際趨同。同時也要具備務(wù)實性,尊重國內(nèi)房地產(chǎn)市場發(fā)展實際,尊重國內(nèi)企業(yè)投資性房地產(chǎn)會計計量實踐。本文在借鑒國外會計準則及考慮本國經(jīng)濟發(fā)展實際的基礎(chǔ)上,對現(xiàn)有投資性房地產(chǎn)會計準則的部分規(guī)定提出質(zhì)疑,并提出了相應(yīng)改善建議：投資性房地產(chǎn)的涵蓋范圍應(yīng)進一步擴展；尊重并堅持對投資性房地產(chǎn)的“雙重計量”；準則部分規(guī)定應(yīng)予確定量化標準,使操作更具可行性；積極創(chuàng)造公允價值計量模式的使用環(huán)境,大力發(fā)展估值技術(shù),鼓勵企業(yè)建立健全公允價值計量的管理辦法。
[Abstract]:In order to actively participate in the process of international convergence of accounting standards, regulate investment real estate business processing, reflect the real value of investment real estate, and provide useful information for financial information users, including investors. In February 15th 2006, the Ministry of Finance of China promulgated the Accounting Standards for Enterprises. As an important part of the Accounting Standards for Enterprises, the Accounting Standards for Enterprises No. 3-Investment Real Estate is carried out on the investment real estate. Separate confirmation. Measurement and reporting as well as caution, moderate introduction of fair value is of great significance. This paper affirms the positive significance of China's investment real estate accounting standards, and points out that the difference exists in the definition and scope of investment real estate through the comparative analysis between Chinese and foreign investment real estate accounting standards. Confirmation, measurement, conversion, disposal, disclosure and other aspects. The comparative analysis of differences is to better serve the improvement of domestic investment real estate accounting standards. This article also from the macro and micro level of the use of investment real estate accounting standards in-depth analysis of enterprises. On the macro level, the Ministry of Finance, the Securities Regulatory Commission and other units published research and analysis report pointed out. The new accounting standards have been implemented smoothly and effectively in listed companies. Taking Beichen Industrial Company as an example, this paper analyzes the implementation and application of accounting standards for investment real estate. The formulation of accounting standards should be forward-looking, focus on the future development of market economy, actively participate in the international convergence of accounting standards, but also practical, respect the development of the real estate market reality. On the basis of referring to foreign accounting standards and considering the reality of domestic economic development, this paper challenges some provisions of the existing accounting standards for investment real estate. And put forward the corresponding improvement suggestions: the scope of investment real estate should be further expanded; Respect and adhere to the "double measurement" of investment real estate; The guidelines provide that quantitative criteria should be established to make the operation more feasible; We should actively create an environment for the use of fair value measurement models, vigorously develop valuation techniques, and encourage enterprises to establish and improve fair value measurement management methods.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.42

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