上市公司投资性房地产公允价值应用研究

发布时间：2018-01-12 01:08

本文关键词：上市公司投资性房地产公允价值应用研究　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：2006年我国颁布了一系列会计准则,引入了公允价值计量方式,其中就包括《企业会计准则第3号—投资性房地产》。准则第一次承认了投资性房地产的存在并且给予企业两种后续计量方式的选择,即公允价值计量方式和历史成本计量方式。这顺应了市场经济的飞速发展,房地产行业的日臻成熟以及与国际会计准准则趋同的发展趋势。为了企业更好地运用公允价值,我国财政部于2014年颁布了《企业会计准则第39号—公允价值计量》,对公允价值的定义、层级、估值技术等作出了进一步的解释,对公允价值的披露作出了更为严格的要求。我国拥有投资性房地产的企业越来越多,但是选择公允价值作为后续计量方式的企业并不多,本文以此为切入点。首先在阅读整理国内外文献的基础上,对投资性房地产的定义、范围、后续计量以及公允价值的定义、层次、估值技术进行理论分析。其次,对我国上市公司2007年—2015年投资性房地产公允价值计量模式进行整理分析,其中主要分析了2015年企业对于CAS39关于公允价值披露的执行情况以及公允价值在投资性房地产中的应用困境的成因。然后以洲际油气为案例企业,分析了投资性房地产运用公允价值对资产和利润的影响。最后提出了相应的建议和三点结论,一是企业对投资性房地产公允价值计量持谨慎态度;二是运用公允价值计量投资性房地产的企业披露不完全符合CAS39的要求;三是投资性房地产运用公允价值计量从长远上看能够更好地评价管理者业绩。
[Abstract]:In 2006, China issued a series of accounting standards, introducing fair value measurement. Among them, the Accounting Standards for Enterprises No. 3-Investment Real Estate. For the first time, the Standards recognize the existence of investment real estate and give enterprises the choice of two follow-up measurement methods. That is, fair value measurement and historical cost measurement, which conforms to the rapid development of market economy. The real estate industry is maturing and the development trend of convergence with the international accounting standards. In order to better use the fair value of enterprises. In 2014, the Ministry of Finance promulgated the Accounting Standards for Enterprises No. 39-Fair value Measurement, which further explains the definition, level and valuation technology of fair value. The disclosure of fair value has made more stringent requirements. More and more enterprises in China have investment real estate, but the choice of fair value as a follow-up measurement is not many. First of all, on the basis of reading and sorting out the domestic and foreign literature, the definition, scope, follow-up measurement and the definition of fair value of investment real estate are discussed. The valuation technology is analyzed theoretically. Secondly, the fair value measurement model of investment real estate of listed companies in China from 2007 to 2015 is analyzed. It mainly analyzes the implementation of fair value disclosure for CAS39 in 2015 and the causes of the application dilemma of fair value in investment real estate. This paper analyzes the influence of fair value of investment real estate on assets and profits. At last, it puts forward corresponding suggestions and three conclusions: first, enterprises hold a cautious attitude towards fair value measurement of investment real estate; Second, using fair value to measure the disclosure of investment real estate enterprises does not fully meet the requirements of CAS39; Third, the use of fair value measurement of investment real estate can better evaluate the performance of managers in the long run.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

【参考文献】