中航地产投资性房地产公允价值计量模式应用问题探究

发布时间：2018-01-18 03:20

本文关键词：中航地产投资性房地产公允价值计量模式应用问题探究　出处：《宁夏大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来我国在准则方面,实现与国际趋同和接轨主要体现在两个方面:一是2006年我国新发布准则中增添一项具体准则,即CAS3——投资性房地产。二是2014年7月1日,我国新增一项具体准则——公允价值计量。历史成本凭借其获得成本低、获取途径简便的优势,这些年来一直稳居五大计量属性之首。但是今日不同往昔,房地产发展速度之快、相比过去价格差异之大,已经是历史成本无法反映的。而公允价值恰恰弥补了这个缺点,它能实时反映、快速更新资产价格情况。除此之外,对投资性房地产采用公允价值计量还能扩大资产规模,形成新利润增长点,满足企业融资需求和实现资本保全。面对这样对企业发展有如此利好的计量模式,企业应该都会争相采用吧,但截至2016年二季度末,在1305家持有投资性房地产这个资产项目的上市公司中,采用公允价值计量却仅占5%。这种现象引起了很多学者的热议。本文以此为着眼点,阅读了大量有关公允价值计量的准则和文献,并以中航地产为案例研究对象,通过理论和具体实例相结合的方式,分析应用公允价值计量对企业有什么样的影响。本文首先对公允价值和投资性房地产公允价值计量模式相关概念进行阐述,其次,本文挑选中航地产股份有限公司进行实例研究,九年财务数据分析使论文论据信息充足,增加论文可靠可信水平。最后,分析公允价值应用过程中出现的问题,针对这些问题分别给出了有关管理层、计量方法改进和信息充分披露等建议,并将这些建议拓展到了政策建议层面。通过分析总结,本文确实发现公允价值的应用会存在一些问题,例如计量方法层面、执业难度方面、披露方式方面等。但出台CAS39,规范公允价值使用系列问题,降低了确定公允价值主观因素,提高它的公开透明程度。本文的分析有利于中航地产以及房地产业其他公司正确看待公允价值计量模式的采用给公司带来的影响,为公司今后相关资产核算和公允价值计量模式应用提供借鉴,为今后发展奠定基础。
[Abstract]:In recent years, in terms of standards, the realization of convergence and convergence with the international mainly reflected in two aspects: first, in 2006, China issued a new standard to add a specific standard. CAS3- Investment real estate. Second, in July 1st 2014, China added a specific criterion-fair value measurement. Historical cost with its low acquisition cost, easy access advantage. Over the years, it has consistently topped the list of five measurement attributes. But today, unlike in the past, real estate has developed at a faster rate than in the past, with a large price difference. The historical cost cannot be reflected. And fair value makes up for this shortcoming. It can reflect and update the asset price situation in real time. The fair value measurement of investment real estate can also expand the scale of assets, form a new profit growth point, meet the financing needs of enterprises and achieve capital preservation. Companies should be scrambling to adopt it, but as of the end of the second quarter of 2016, among the 1, 305 listed companies that hold investment real estate as an asset. The use of fair value measurement only accounts for 50.This phenomenon has aroused the hot discussion of many scholars. This article has read a large number of standards and documents on fair value measurement. And take China Aviation Real Estate as the case study object, through the combination of theory and concrete examples. This paper analyzes the impact of fair value measurement on enterprises. Firstly, this paper expounds the related concepts of fair value and investment real estate fair value measurement model, secondly. This paper selects China Aviation Real Estate Co., Ltd. for example study, nine years financial data analysis to make the paper argument information sufficient, increase the reliability and credibility of the paper. Finally, analyze the problems in the application of fair value. In view of these problems, this paper gives recommendations on management, metrology improvement and full disclosure of information, and extends these recommendations to the level of policy recommendations. This paper does find that there are some problems in the application of fair value, such as measurement method level, practice difficulty, disclosure method, etc. However, CAS39 is issued to regulate the use of fair value series. The subjective factors of determining fair value are reduced. Improve its transparency. The analysis of this paper is conducive to the real estate and other real estate companies to correctly view the fair value measurement model of the adoption of the impact on the company. It provides reference for the application of related assets accounting and fair value measurement model in the future and lays a foundation for future development.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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