投资性房地产公允价值计量对企业财务的影响—以茂业商业为例-副本.docxVIP

中文题目 ： 投资性房地产公允价值计量对企业财务的影响——以茂业商业为例 英文题目 ： The?influence?of?fair?value?measurement?of?investment?real?estate?on?enterprise? finance?—taking?Maoye?Commercial Co.Ltd.?as?an example 摘 要 随着我国经济的发展，房地产行业取得快速发展，越来越多的人将房地产作为一种投资，所以在2006年时，财政部将投资性房地产单独作为一个会计科目来进行核算，不再从固定资产或存货中进行核算，准则中规定企业可以自行选择投资性房地产按照成本模式计量或者按照公允价值模式计量，这一规定既为我国房地产企业的会计确认与计量指明了方向，同时又顺应了国际会计准则的规定。 本文在对国内外学者研究的基础上，首先通过分析投资性房地产采用成本计量模式或公允价值计量模式时，对该投资性房地产的确认、计量、转化以及处置来进行理论分析；其次，分析两种计量方式的账务处理对公司财务报表的影响。以茂业商业公司投资性房地产的计量模式由成本模式转化为公允价值计量模式为例，该会计政策变更对茂业商业的资产结构、当期利润以及其他财务指标产生的影响。案例分析中发现，会计政策变更中企业存在以下问题：计量模式转化会增加企业资产的比重，当期利润额增加；公允价值估值技术不唯一，导致难以准确获得公允价值；监管措施不完善，致使企业信息披露不充分的问题。 本文针对投资性房地产计量方式转化中存在的问题提出相应的解决措施，希望为其他公司提供借鉴，希望相关建议措施可以帮助进一步规范投资性房地产市场，推动会计准则和市场的协调发展。 关键词：投资性房地产；成本计量；公允价值计量；财务影响 Abstract Along with the development of our countrys economy, the real estate industry achieved rapid development, more and more people will be the real estate as an investment, so in 2006, the Ministry of Finance to the investment real estate alone as an accountant course for accounting, from accounting of fixed assets and inventory, the standard stipulated in the enterprise can choose according to the cost of an investment real estate measurement pattern, the pattern or in accordance with the fair value measurement model, the rules for real estate enterprises in China pointed out the direction of accounting confirmation and measurement, at the same time complied with the rules of the international accounting standards. Based on the research of domestic and foreign scholars, this paper firstly analyzes the confirmation, measurement, transformation and disposal of investment real estate when it adopts the cost measurement model or the fair value measurement model. Secondly, it analyzes the impact of the accounting treatment of the two measurement methods on the companys financial statements. Taking the measurement model of the investment real estate of Maoye?Commercial?Co. Ltd. as an example, the change of the accounting policy