投资性房地产计量模式变更的现状及问题.doc

摘要 当今世界，随着各国经济的迅速发展，全球化资本市场初步形成，传统的历史成本遭到巨大的挑战，面对瞬息万变的经济形势，历史成本越来越不能适应经济的发展。由此公允价值计量模式变应运而生，由于采用公允价值计量模式可以更好地提高会计信息的相关性，所以众多发达国家纷纷把公允价值计量模式作为主要的计量模式。 为了更好地向国际社会靠拢，我国财政部在2006年2月15日颁布新企业会计准则，并于2007年 1 月 1 日起在上市公司范围内实施。投资性房地产准则规定企业在满足一定的条件时可以采用公允价值计量模式对投资性房地产进行后续计量，我国会计准则再次引入公允价值计量属性，是对传统会计核算思维的全面挑战，是我国会计改革历程中的一个里程碑。 本文主要介绍了我国投资性房地产计量模式变更的现状及存在的问题，比较分析投资性房地产使用成本模式及公允价值计量模式的优缺点，同时通过案例分析金融街控股股份有限公司改变计量模式所带来的财务影响及导致其计量模式变更的因素，并提出相应的建议。 关键词：上市公司、投资性房地产；成本模式；公允价值 Abstract In todays world , with the rapid development of national economy, the globalization of capital markets initially formed , the traditional historical cost was enormous challenges facing the rapidly changing economic situation, the historical cost increasingly unable to meet economic development. Thus came into being the fair value measurement model change , the use of fair value measurement model can better improve the relevance of accounting information , so many countries have put fair value measurement model as the primary measurement model . In order to move closer to the international community , Chinas Ministry of Finance on February 15, 2006 issued new accounting standards , and implemented within the scope of listed companies with effect from January 1, 2007 . Investment in the real estate standards require companies to meet certain conditions can be measured using the fair value model for investment property for subsequent measurement of fair value accounting standards reintroduced measurement attribute is a comprehensive accounting challenge to traditional thinking , is Chinas accounting reform a milestone in the history . This paper describes the current situation of investment properties measured mode changes and problems , comparative analysis of the advantages and disadvantages of investment property using the cost model and the fair value measurement model , while Financial Street Holding Co., Ltd. by case analysis measurement model change brought to the financial impact and the factors lead