公允價值在投資性房地產(chǎn)的應(yīng)用研究--以房地產(chǎn)類上市公司為例

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摘要 2006年的會計準(zhǔn)則《企業(yè)會計準(zhǔn)則第3號——投資性房地產(chǎn)》中引入了公允價值計量模式，公允價值能夠更全面地反映市場價值，更好地與資產(chǎn)負(fù)債表相吻合，更具有財務(wù)相關(guān)性。但新準(zhǔn)則實施幾年來，采用公允價值計量投資性房地產(chǎn)的上市公司的數(shù)量并不多。
本文首先對公允價值和投資性房地產(chǎn)的相關(guān)理論進(jìn)行了概述，包括兩者的定義、特征等，并對兩種計量模式進(jìn)行了比較；其次分析了我國房地產(chǎn)類上市公司對投資性房地產(chǎn)采用公允價值計量的現(xiàn)狀，通過對深滬兩市采用公允價值計量模式的9家房地產(chǎn)上市公司的相關(guān)財務(wù)數(shù)據(jù)進(jìn)行分析，得出公允價值計量對上市公司資產(chǎn)和利潤影響的相關(guān)結(jié)論；然后闡述了公允價值在我國投資性房地產(chǎn)應(yīng)用面臨的困境，包括公允價值的確定難度大，成本高，我國市場環(huán)境和監(jiān)督執(zhí)行機(jī)制的限制等相關(guān)因素；最后結(jié)合現(xiàn)狀并對應(yīng)相關(guān)困境得出能夠完善公允價值在投資性房地產(chǎn)中應(yīng)用的對策。
房地產(chǎn)類上市公司對投資性房地產(chǎn)采用公允價值計量在未來是大勢所趨，基于公允價值計量的眾多優(yōu)勢，在未來會有更多的上市公司選擇采用公允價值計量模式對投資性房地產(chǎn)進(jìn)行后續(xù)計量。

關(guān)鍵詞 公允價值 投資性房地產(chǎn) 上市公司

Application of fair value of investment property—In the listed estate industry as an example
Abstract 2006 accounting standard, "Accounting Standards for Enterprises No. 3 - investment real estate" in the introduction of the fair value model, the fair value can be more fully reflect the market value of assets and liabilities to better coincide with appearances, more financial relevance . But the new guidelines for the implementation of several years, using the number of investment property measured at fair value of listed companies is not much.
Firstly, the fair value of investment property and related theories are outlined, including the two definitions, characteristics, and the two measurement modes are compared; followed by analysis of listed companies on China's real estate investment property at fair value measurement of the status quo, through the relevant financial data for Shenzhen and Shanghai are measured using the fair value model of nine listed real estate companies to analyze results and profit impact of the fair value of assets of listed companies on the relevant conclusions; then elaborated in the fair value our dilemma faced by investment real estate applications, including the difficulty in determining the fair value, high costs, and other environmental factors restrict and monitor the implementation of market mechanisms; Finally, the status quo would be able to improve the corresponding results related to difficulties in the fair value of investment property application of countermeasures.
Listed real estate investment real estate companies measured at fair value in the future is the trend, many advantages based on the fair value measurement in the future there will be more listed companies choose to use the fair value measurement model for subsequent measurement of investment property.
Key Words Fair Value Investment Property Listed Companies


目錄
引言 1
第一章 公允價值和投資性房地產(chǎn)的理論概述 2
1.1公允價值的理論概述 2
1.1.1公允價值的定義 2
1.1.2公允價值的特征 2
1.1.3公允價值的理論基礎(chǔ) 2
1.1.4公允價值的確定方法 3
1.2投資性房地產(chǎn)的理論概述 4
1.2.1投資性房地產(chǎn)的定義 4
1.2.2投資性房地產(chǎn)的特征 4
1.2.3兩種計量模式的比較 5
第二章 房地產(chǎn)類上市公司對投資性房地產(chǎn)采用公允價值計量現(xiàn)狀6
2.1房地產(chǎn)類上市公司發(fā)展概況 6
2.2房地產(chǎn)類上市公司對投資性房地產(chǎn)采用公允價值計量的現(xiàn)狀 6
2.2.1采用公允價值計量的房地產(chǎn)類上市公司的數(shù)量統(tǒng)計 6
2.2.2房地產(chǎn)類上市公司公允價值確定方法的統(tǒng)計 7
2.2.3房地產(chǎn)上市公司采用公允價值計量對資產(chǎn)的影響 7
2.2.4公允價值變動收益對房地產(chǎn)類上市公司利潤的影響 8
第三章 公允價值在我國投資性房地產(chǎn)應(yīng)用面臨的困境 9
3.1公允價值的確定難度大，成本高 10
3.2我國市場環(huán)境和監(jiān)督執(zhí)行機(jī)制的限制 10
3.3加大企業(yè)財務(wù)狀況和經(jīng)營成果的波動性和風(fēng)險 10
3.4增加企業(yè)稅收 11
3.5加大了企業(yè)利潤和現(xiàn)金流的背離 11
第四章 完善公允價值在投資性房地產(chǎn)中應(yīng)用的對策 11
4.1 增強(qiáng)公允價值數(shù)據(jù)來源的可靠性 11
4.2充分披露確定公允價值的方法 12
4.3完善社會環(huán)境中的市場監(jiān)管系統(tǒng) 12
4.4 完善公允價值應(yīng)用的現(xiàn)實經(jīng)濟(jì)環(huán)境 13
4.5增加盈余操縱成本，加大處罰力度 13
結(jié)論 13
參考文獻(xiàn) 15
致謝 17