公允价值计量模式在房地产公司中应用分析毕业论文.docVIP

毕业论文 （20_ _届） 公允价值计量模式在房地产公司中应用分析 摘　　要 我国新的会计准则体系于2006年2月15日由财政部发布，最受关注的举措就是引入了公允价值计量。这一举措使我国与国际会计准则保持趋同。公允价值实施后，会对企业财务状况产生重大影响，尤其是在价格不断攀升的房地产行业，会给其财务报表带来很大的影响。公允价值这一计量虽然能随着时间的推移而反映出真实价值，但是在2008年金融危机后，公允价值被指认为“罪魁祸首”，公允价值的应用面对这种屏障，健全市场经济并出台相应的政策是我国所必须应对的问题。 本文先从研究的背景以及意义方面着手，回顾了公允价值在我国以及西方发达国家的运用情况，阐述了公允价值在房地产行业应用的现状以及国内外公允价值准则的差异；其次把公允价值与其他计量模式做比较，从而看出公允价值具有不可忽视的优越性；再次分析公允价值在北辰实业房地产公司的应用，并根据数据得出应用公允价值会对财务报告产生波动的结论；最后指出我国必须通过完善公允价值的理论体系、改善房地产市场的环境、建立完善的估价与监督体系、提高从业人员的素质等途径来解决公允价值在金融危机后应用的障碍，根据这些问题提出对策，并对公允价值会计计量的前景进行展望。 关键词：Abstract Chinas new accounting standards on February 15, 2006 issued by the Ministry Finance the most talked about move is the introduction of fair value.The move to keep China and the international convergence of accounting standards. After the implementation of fair value, will have a significant impact on corporate finances, especially in the rising price of real estate industry, will bring his great influence on the financial statements.Although the measurement of fair value over time and can reflect the true value, But the financial crisis, the fair value of the accused that the culprit, The fair value of the face of such barriers, improve the market economy and the introduction of appropriate policy issues need to be overcome. This paper begins with background to the study and the significance of aspects, reviews the fair value in China, and the use of Western developed countries, with a description of the application of the fair value of the current situation in the real estate industry and the differences between domestic and international standards of fair value; Second, the fair value measurement model with the other to make a comparison, which shows the superiority of fair value can not be ignored; Further analysis of the fair value of the real estate company in North Stars application, and application of the fair value of the data obtained profit will fluctuate . Finally must be through the improvement of the fair value of the theore