本科生毕业论文《我国投资性房地产应用公允价值计量的问题及对策研究》要点分析.docVIP

河南财经政法大学成功学院本科生毕业论文 我国投资性房地产应用公允价值计量的问题及对策研究 院系名称 管理系 姓　　名 　　号 专　　业 指导教师 年月日2008年的世界经济危机使本就熊熊的争论之势更加难分难解。我国房地产价格不断攀升，对投资性房地产进行投资这个新兴且热门的社会现象随之产生，对其计量的模式也成为大家关注的焦点。笔者认为，虽然现阶段我国房地产市场发展仍有上升空间，近期内仍不会有太多企业立即加入到应用公允价值计量投资性房地产的队伍中去，但从未来发展方向看，公允价值计量模式与投资性房地产的“强强联合”将势不可挡。鉴于这种发展趋势，本文从公允价值和房地产概念入手，对我国新《企业会计准则》相关规定进行回顾，在与国际上其他国家、组织的会计准则的比较中，思考准则间的异同。分析实施过程中存在的主要问题，并针对问题提出一些完善对策。 展望未来，我们要在尊重我国具体国情的基础上，采取相关有力措施，使公允价值在各行各业得到广泛应用，不断满足信息使用者和各利益相关者对信息质量的要求，实现向国际靠拢。 关键词：  Abstract For a long time, a fierce dispute about fair value between the financial circle and the accounting profession has never stopped. Because of the financial crisis in 2008, the dispute is much more argued-over. In fact, it becomes a hot phenomenon that put money into the investment property with the real estate price going up in China, and this pattern for the measurement as well. In my opinion, the real estate market in China is still developing at the present stage, and there will be few enterprises enter the mainstream of applying fair value to calculate. However, forming a strong alliance between this kind of measurement pattern for fair value and the investment property is pretty overwhelming in the long term. In view of this economic trend, I start with fair value and the concept of one real estate, and retrospect the new China’s “ASBE (Accounting Standards for Business Enterprises)” and other related provisions, to compare with the accounting standards of other countries and organizations, so that we can know the differences. Then, I will analyze the major item in the implementation process and introduce some corresponding perfection measures. For the future, China should follow the requirements of Policy-making Opinion and adopt various powerful measures based on the situations in China. Government should take a responsibility to expand the scope of the application of fair value, to realize the international identical trend, in order to offer the users of financial and other stakeholders more reliabl