本文關(guān)鍵詞：中航地產(chǎn)投資性房地產(chǎn)公允價(jià)值計(jì)量模式應(yīng)用問(wèn)題探究　出處：《寧夏大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：近年來(lái)我國(guó)在準(zhǔn)則方面,實(shí)現(xiàn)與國(guó)際趨同和接軌主要體現(xiàn)在兩個(gè)方面:一是2006年我國(guó)新發(fā)布準(zhǔn)則中增添一項(xiàng)具體準(zhǔn)則,即CAS3——投資性房地產(chǎn)。二是2014年7月1日,我國(guó)新增一項(xiàng)具體準(zhǔn)則——公允價(jià)值計(jì)量。歷史成本憑借其獲得成本低、獲取途徑簡(jiǎn)便的優(yōu)勢(shì),這些年來(lái)一直穩(wěn)居五大計(jì)量屬性之首。但是今日不同往昔,房地產(chǎn)發(fā)展速度之快、相比過(guò)去價(jià)格差異之大,已經(jīng)是歷史成本無(wú)法反映的。而公允價(jià)值恰恰彌補(bǔ)了這個(gè)缺點(diǎn),它能實(shí)時(shí)反映、快速更新資產(chǎn)價(jià)格情況。除此之外,對(duì)投資性房地產(chǎn)采用公允價(jià)值計(jì)量還能擴(kuò)大資產(chǎn)規(guī)模,形成新利潤(rùn)增長(zhǎng)點(diǎn),滿(mǎn)足企業(yè)融資需求和實(shí)現(xiàn)資本保全。面對(duì)這樣對(duì)企業(yè)發(fā)展有如此利好的計(jì)量模式,企業(yè)應(yīng)該都會(huì)爭(zhēng)相采用吧,但截至2016年二季度末,在1305家持有投資性房地產(chǎn)這個(gè)資產(chǎn)項(xiàng)目的上市公司中,采用公允價(jià)值計(jì)量卻僅占5%。這種現(xiàn)象引起了很多學(xué)者的熱議。本文以此為著眼點(diǎn),閱讀了大量有關(guān)公允價(jià)值計(jì)量的準(zhǔn)則和文獻(xiàn),并以中航地產(chǎn)為案例研究對(duì)象,通過(guò)理論和具體實(shí)例相結(jié)合的方式,分析應(yīng)用公允價(jià)值計(jì)量對(duì)企業(yè)有什么樣的影響。本文首先對(duì)公允價(jià)值和投資性房地產(chǎn)公允價(jià)值計(jì)量模式相關(guān)概念進(jìn)行闡述,其次,本文挑選中航地產(chǎn)股份有限公司進(jìn)行實(shí)例研究,九年財(cái)務(wù)數(shù)據(jù)分析使論文論據(jù)信息充足,增加論文可靠可信水平。最后,分析公允價(jià)值應(yīng)用過(guò)程中出現(xiàn)的問(wèn)題,針對(duì)這些問(wèn)題分別給出了有關(guān)管理層、計(jì)量方法改進(jìn)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(guò)分析總結(jié),本文確實(shí)發(fā)現(xiàn)公允價(jià)值的應(yīng)用會(huì)存在一些問(wèn)題,例如計(jì)量方法層面、執(zhí)業(yè)難度方面、披露方式方面等。但出臺(tái)CAS39,規(guī)范公允價(jià)值使用系列問(wèn)題,降低了確定公允價(jià)值主觀(guān)因素,提高它的公開(kāi)透明程度。本文的分析有利于中航地產(chǎn)以及房地產(chǎn)業(yè)其他公司正確看待公允價(jià)值計(jì)量模式的采用給公司帶來(lái)的影響,為公司今后相關(guān)資產(chǎn)核算和公允價(jià)值計(jì)量模式應(yīng)用提供借鑒,為今后發(fā)展奠定基礎(chǔ)。
[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(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F299.233.42

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