公允价值计量在我国投资性房地产中的应用—以希努尔公司为例.docxVIP

PAGE 19 摘 要 至2014年《企业会计准则第39号——公允价值计量》出台，投资房地产领域的公允价值计量模式已经存在很长时间了，但是从实践的角度来看，投资性房地产公司却很少使用公允价值模式进行计量。后续计量中，企业仍然使用成本模式进行，这主要是由于将公允价值模式用于计量投资性房地产所产生的弊端。在这种情况下，研究上市公司投资性房地产采用公允价值计量模式的应用情况、动机、影响以及存在的问题，对其他企业都是一个参考。 本文开篇首先介绍国内外学者对公允价值计量的定义、研究情况，以及投资性房地产的定义、计量模式，然后探讨公允价值在投资性房地产中的应用情况、应用困难等。在本文的下一阶段，通过对特定上市公司——希努尔进行案例分析。从希努尔变更会计政策的过程谈起，深入探究希努尔公司选择公允价值计量投资性房地产的动因、影响以及需要注意的问题等等，最后提出了一些完善公允价值计量在投资性房地产应用的对策，包括对准则制定机构的提议，对监管部门的提议，对企业的提议等。 本文通过对希努尔变更投资性房地产计量方法初步探索其动因、影响和注意问题，为有意采用公允价值计量方法的企业提供一些参考，对应用和推广公允价值计量也有积极意义。 关键词:投资性房地产；公允价值计量模式；计量模式选择 Abstract Along with our country economic strength and comprehensive national strength enhanced, the number of companies increasing, market competition is increasingly intense, more and more enterprise managers realize the importance of working capital management. Now our country enterprise universal existence weak link of working capital management, how to avoid problems of working capital in the development, achieve high efficiency, high level of working capital, become the focus of research in Chinese enterprises. Therefore, this article obtains from our country enterprise operating funds management present situation, analyzing the problems existing in the management of working capital and the reason for the existence of the problem, together with the present situation of our country put forward the strategies of the management of working capital. This article is divided into five parts, the first review the domestic and foreign research status of working capital. The second part, this paper expounds the working capital and its related concepts. Include working capital management concept, content and working capital management strategy, etc. The third part, analysis the problems existing in the management of working capital, such as lack of working capital, working capital operation efficiency is inefficient and weakening of working capital management, etc. The fourth part around our country enterprise the problems existing in the a