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  本文關鍵詞：中航地產投資性房地產公允價值計量模式應用問題探究　出處：《寧夏大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 公允價值計量 投資性房地產 會計信息質量

【摘要】：近年來我國在準則方面,實現與國際趨同和接軌主要體現在兩個方面:一是2006年我國新發(fā)布準則中增添一項具體準則,即CAS3——投資性房地產。二是2014年7月1日,我國新增一項具體準則——公允價值計量。歷史成本憑借其獲得成本低、獲取途徑簡便的優(yōu)勢,這些年來一直穩(wěn)居五大計量屬性之首。但是今日不同往昔,房地產發(fā)展速度之快、相比過去價格差異之大,已經是歷史成本無法反映的。而公允價值恰恰彌補了這個缺點,它能實時反映、快速更新資產價格情況。除此之外,對投資性房地產采用公允價值計量還能擴大資產規(guī)模,形成新利潤增長點,滿足企業(yè)融資需求和實現資本保全。面對這樣對企業(yè)發(fā)展有如此利好的計量模式,企業(yè)應該都會爭相采用吧,但截至2016年二季度末,在1305家持有投資性房地產這個資產項目的上市公司中,采用公允價值計量卻僅占5%。這種現象引起了很多學者的熱議。本文以此為著眼點,閱讀了大量有關公允價值計量的準則和文獻,并以中航地產為案例研究對象,通過理論和具體實例相結合的方式,分析應用公允價值計量對企業(yè)有什么樣的影響。本文首先對公允價值和投資性房地產公允價值計量模式相關概念進行闡述,其次,本文挑選中航地產股份有限公司進行實例研究,九年財務數據分析使論文論據信息充足,增加論文可靠可信水平。最后,分析公允價值應用過程中出現的問題,針對這些問題分別給出了有關管理層、計量方法改進和信息充分披露等建議,并將這些建議拓展到了政策建議層面。通過分析總結,本文確實發(fā)現公允價值的應用會存在一些問題,例如計量方法層面、執(zhí)業(yè)難度方面、披露方式方面等。但出臺CAS39,規(guī)范公允價值使用系列問題,降低了確定公允價值主觀因素,提高它的公開透明程度。本文的分析有利于中航地產以及房地產業(yè)其他公司正確看待公允價值計量模式的采用給公司帶來的影響,為公司今后相關資產核算和公允價值計量模式應用提供借鑒,為今后發(fā)展奠定基礎。
[Abstract]:In recent years, in terms of standards, the realization of convergence and convergence with the international mainly reflected in two aspects: first, in 2006, China issued a new standard to add a specific standard. CAS3- Investment real estate. Second, in July 1st 2014, China added a specific criterion-fair value measurement. Historical cost with its low acquisition cost, easy access advantage. Over the years, it has consistently topped the list of five measurement attributes. But today, unlike in the past, real estate has developed at a faster rate than in the past, with a large price difference. The historical cost cannot be reflected. And fair value makes up for this shortcoming. It can reflect and update the asset price situation in real time. The fair value measurement of investment real estate can also expand the scale of assets, form a new profit growth point, meet the financing needs of enterprises and achieve capital preservation. Companies should be scrambling to adopt it, but as of the end of the second quarter of 2016, among the 1, 305 listed companies that hold investment real estate as an asset. The use of fair value measurement only accounts for 50.This phenomenon has aroused the hot discussion of many scholars. This article has read a large number of standards and documents on fair value measurement. And take China Aviation Real Estate as the case study object, through the combination of theory and concrete examples. This paper analyzes the impact of fair value measurement on enterprises. Firstly, this paper expounds the related concepts of fair value and investment real estate fair value measurement model, secondly. This paper selects China Aviation Real Estate Co., Ltd. for example study, nine years financial data analysis to make the paper argument information sufficient, increase the reliability and credibility of the paper. Finally, analyze the problems in the application of fair value. In view of these problems, this paper gives recommendations on management, metrology improvement and full disclosure of information, and extends these recommendations to the level of policy recommendations. This paper does find that there are some problems in the application of fair value, such as measurement method level, practice difficulty, disclosure method, etc. However, CAS39 is issued to regulate the use of fair value series. The subjective factors of determining fair value are reduced. Improve its transparency. The analysis of this paper is conducive to the real estate and other real estate companies to correctly view the fair value measurement model of the adoption of the impact on the company. It provides reference for the application of related assets accounting and fair value measurement model in the future and lays a foundation for future development.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42

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