ZY公司投资性房地产计量模式变更的案例研究

发布时间：2018-03-07 07:32

本文选题：投资性房地产　切入点：历史成本计量模式　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着会计准则的不断完善,其逐步地包含了企业各类会计信息处理的方式。在会计准则不断发展进步的过程中,自然也给企业提供了财务舞弊的机会,这都需要国家相关机构的监督和法律法规的不断完善。《企业会计准则第3号-投资性房地产》的颁布,使得投资性房地产被单独分离出来。投资性房地产的两种计量模式:历史成本模式和公允价值模式。在国际社会上,公允价值得到了大范围的应用。然而,在我国,公允价值的应用比例尚且不到10%。大部分公司没有应用公允价值模式这一点是值得思考的。经济的发展促使了企业经营经营和投资思维的变革,当前运用历史成本计量投资性房地产无法完全适应当下的宏观环境,个别企业甚至利用变更计量模式来谋求利润的增长。房地产行业发展迅猛,房价不断攀升,历史成本计量模式不能可靠完整的映射资产价值,促使会计信息产生严重偏差,因此运用公允价值变得急切。然而,客观的市场大环境还不太健全,且较为不稳定以及不易取得性和不易控制,致使企业较为审慎。本文采用理论与具体案例相结合的方式。首先阐述相关概念及应用所涉及到的理论,对比两种计量模式来为下文的展开做好基础工作。其次围绕案例进行阐释,介绍该公司的概况,经营状况和财务基础,以及相应的客观条件。在前三部分的基础上,深入分析在确认、计量、记录、报告的过程中存在的问题。通过对ZY公司2011年-2015年相关财务数据的分析,研究上市公司投资性房地产计量模式变更的动因及财务影响,最终提出切实可行的政策建议。这对于今后各行业的企业引入公允价值的计量与范围的扩大具有较好的借鉴价值。
[Abstract]:With the continuous improvement of accounting standards, they gradually include all kinds of accounting information processing methods for enterprises. In the process of accounting standards' continuous development and progress, it naturally provides enterprises with the opportunity of financial fraud. This requires the supervision of relevant state agencies and the continuous improvement of laws and regulations. The promulgation of the Accounting Standards for Enterprises No. 3-Investment Real Estate, Two measurement models of investment real estate: historical cost model and fair value model. In the international community, fair value has been widely used. However, in our country, fair value has been widely used. The proportion of fair value applied is less than 10%. It is worth considering that most companies do not apply fair value model. At present, the use of historical cost to measure investment real estate can not fully adapt to the current macro environment, and individual enterprises even use the change of measurement mode to seek for the growth of profits. The real estate industry is developing rapidly, and housing prices are constantly rising. The historical cost measurement model can not reliably and completely map asset value, which makes accounting information produce serious deviation, so it becomes urgent to use fair value. However, the objective market environment is not perfect. Moreover, it is more unstable, difficult to obtain and difficult to control, which makes the enterprise more cautious. This paper adopts the method of combining theory with concrete cases. First of all, the related concepts and the theories involved in the application are expounded. Compare the two metrological models to do the foundation work for the following. Secondly, explain the case, introduce the company's general situation, operating status and financial basis, and the corresponding objective conditions. On the basis of the first three parts, Through the analysis of the related financial data of ZY Company from 2011 to 2015, this paper studies the motivation and financial impact of the change of the investment real estate measurement mode of the listed company, through the analysis of the problems existing in the process of confirming, measuring, recording, reporting, and making a thorough analysis of the related financial data of ZY Company from 2011 to 2015. Finally, practical policy suggestions are put forward, which will be useful for enterprises in the future to introduce the measurement of fair value and expand the scope of fair value.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F552.6;F550.66

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