上市公司投資房地产公允价值计量模式应用探析毕业专业论文.docVIP

郑州轻工业学院 本科毕业论文 题 目 上市公司投资性房地产公允 价值计量模式应用探析 学生姓名 种阳 专业班级 会计11-01 学 号 541106010148 院 （系） 经济与管理学院 指导教师(职称) 冯瑞（副教授） 完成时间 2015 年 06 月 05 日  上市公司投资性房地产公允价值计量模式应用探析 摘 要 本文首先介绍了投资性房地产公允价值计量模式所涉及的相关概念及其应用条件，分析了上市公司投资性房地产公允价值计量模式的应用现状，指出该项计量模式在上市公司投资性房地产计量中存在着应用公司数量较少；公允价值确认方法不统一；存在盈余管理现象等问题。之后进一步分析了应用公司数量少的原因：监管力度较低；公允价值获取难度大、可控性较低；可能降低企业利润和现金流相关性；出于相关税负的考虑等。接着以金融街公司为例，探讨了其采用该模式在投资性房地产计量方面的应用情况。最后，提出了完善投资性房地产公允价值计量模式的建议：建立房地产信息共享平台；明确公允价值确认方法的选择顺序；转变审计理念；制定相应的税收优惠政策等，希望通过以上的改善建议来完善该计量模式并促使其受到更多企业的采用。 关键字 公允价值/历史成本/投资性房地产 APPLICATION RESEARCH ON FAIR VALUE MEASUREMENT OF INVESTMENT PROPERTY OF LISTED COMPANIES ABSTRACT Firstly , this paper introduces the concept involved in the investment real estate fair value measurement model and its application conditions, and analyzes the application status of the listed companies investment real estate fair value measurement model, in order to point out those problems that in the investment real estate measurement of the listed companies there are fewer application companies, inconsistent acquisition approaches to fair value , the phenomenon of earnings management etc . And then , this paper furtherly analyzes the causes of fewer application companies: such as low related supervision , difficult fair value acquisition , lower controllability, lower corporate profits , cash flow correlation , and related tax considerations . subsequently , taking Financial Street company as an examples , this paper probes into the application of the pattern in the investment property measurement . Finally, this paper puts forward some suggestions to perfect the investment real estate fair value measurement mode: the establishment of a real estate information sharing platform; clearly the selecting sequence of fair value obtaining method , cha