我国上市公司投资性房地产公允价值影响研究.docVIP

PAGE 题目我国上市公司投资性房地产公允价值影响研究 我国上市公司投资性房地产公允价值影响研究 摘 要 我国的公司对于用来投资的房产来选用计算它的收入方法是一直都有很多争议的。本文先根据我国现在状况分析、比较公允和成本两种模式的特点，然后就目前我国已经上市的公司对于买房产投资的收入计算执行情况进行调查研究，于此同时对于从中学习到的有关实践经验来一个简单的归总，之后来归纳一下为什么我国公司会用这样的计算方法，在提出一些可以指导我们如何正确选择正好所需要的计算方法并且论述公允价值的必要性在哪里。之所以选择公允价值计算必定对于我国经济发展之路是有一定的适应性的。其实公允价值的运用程度在国外已屡见不鲜,只是就中国来说各方面还有很大的提升空间，并有许多需要我们解决的问题。在上述公允价值的计算方式有着至关重要的作用的是对房产的价值进行比较合理的评估。这篇文章以我国用于投资的房产的公允计算方式的使用现在情状作为切入点，深入分析对资产进行评价估计运用中一直蕴含的问题，让我们更加真切的感受到其不可忽略的内在长处。 关键词：公允价值；投资性房地产；新会计准则；计量属性；估值技术 ABSTRACT Investment real estate accounting measurement model selection for Chinas enterprises is a very hard problem. This paper first analyzes the status quo ,compare the characteristics of two kinds of measurement model, and then analysis the follow-up measurement of the investment real estate listed companies in our country, summarize practical experience, and then summarized listed companies choose the influence factors of the investment real estate measurement model, put forward some suggestion on how to correct selection of measurement model, and discusses the meaning of fair value. In 2006, the ministry of finance issued a new accounting standard for business enterprises (since January 1, 2007), including the introduction of fair value as a new measurement attributes, it is in at present, the development of the international accounting measurement, also meet the objective requirement of Chinas current economic development. Fair value is widely used in foreign countries has become a trend, but on its propert- ies and application in our country there are still a lot of confusion. Valuation technique is the core issue of accurately measuring the investment real estate fair value, the valuation of advanced technology is advantageous to the widespread use of fair value in the investment real estate. Articles of fair value in China in the current situation of the use of the investment real estate listed companies, analysis of valuation techniques in technical problems existing in