中国投资性房地产会计准则研究

发布时间：2018-01-02 03:31

本文关键词：中国投资性房地产会计准则研究　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：为积极参与会计准则国际趋同进程、规范投资性房地产业务处理、反映投资性房地产真实价值、向包括投资者在内的财务信息使用者提供决策有用信息,中国财政部于2006年2月15日颁布了《企业会计准则》,并要求国内上市公司于2007年1月1日起正式执行。作为《企业会计准则》重要组成部分的《企业会计准则第3号—投资性房地产》在对投资性房地产进行单独确认、计量和报告以及谨慎、适度引入公允价值方面具有重大意义。本文在肯定我国投资性房地产会计准则积极意义的同时,通过中外投资性房地产会计准则间的比较分析研究,指出差异存在于投资性房地产的定义、范围、确认、计量、转换、处置、披露等各个方面。差异的比较分析是为了更好地服务于本国投资性房地产会计准则的完善。此外,本文还从宏观与微观两个层面对企业运用投资性房地产会计准则的情况进行了深度剖析。宏观层面上,财政部、证监会等单位发布的调研分析报告指出,新会计准则在上市公司中得到了平稳、有效实施；微观层面以北辰实业公司为例,着重、具体分析投资性房地产会计准则的实施、运用情况。会计准则的制定既需具备前瞻性,着眼于未来市场经济的发展,积极参与会计准则国际趋同。同时也要具备务实性,尊重国内房地产市场发展实际,尊重国内企业投资性房地产会计计量实践。本文在借鉴国外会计准则及考虑本国经济发展实际的基础上,对现有投资性房地产会计准则的部分规定提出质疑,并提出了相应改善建议：投资性房地产的涵盖范围应进一步扩展；尊重并坚持对投资性房地产的“双重计量”；准则部分规定应予确定量化标准,使操作更具可行性；积极创造公允价值计量模式的使用环境,大力发展估值技术,鼓励企业建立健全公允价值计量的管理办法。
[Abstract]:In order to actively participate in the process of international convergence of accounting standards, regulate investment real estate business processing, reflect the real value of investment real estate, and provide useful information for financial information users, including investors. In February 15th 2006, the Ministry of Finance of China promulgated the Accounting Standards for Enterprises. As an important part of the Accounting Standards for Enterprises, the Accounting Standards for Enterprises No. 3-Investment Real Estate is carried out on the investment real estate. Separate confirmation. Measurement and reporting as well as caution, moderate introduction of fair value is of great significance. This paper affirms the positive significance of China's investment real estate accounting standards, and points out that the difference exists in the definition and scope of investment real estate through the comparative analysis between Chinese and foreign investment real estate accounting standards. Confirmation, measurement, conversion, disposal, disclosure and other aspects. The comparative analysis of differences is to better serve the improvement of domestic investment real estate accounting standards. This article also from the macro and micro level of the use of investment real estate accounting standards in-depth analysis of enterprises. On the macro level, the Ministry of Finance, the Securities Regulatory Commission and other units published research and analysis report pointed out. The new accounting standards have been implemented smoothly and effectively in listed companies. Taking Beichen Industrial Company as an example, this paper analyzes the implementation and application of accounting standards for investment real estate. The formulation of accounting standards should be forward-looking, focus on the future development of market economy, actively participate in the international convergence of accounting standards, but also practical, respect the development of the real estate market reality. On the basis of referring to foreign accounting standards and considering the reality of domestic economic development, this paper challenges some provisions of the existing accounting standards for investment real estate. And put forward the corresponding improvement suggestions: the scope of investment real estate should be further expanded; Respect and adhere to the "double measurement" of investment real estate; The guidelines provide that quantitative criteria should be established to make the operation more feasible; We should actively create an environment for the use of fair value measurement models, vigorously develop valuation techniques, and encourage enterprises to establish and improve fair value measurement management methods.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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