投资性房地产公允价值计量模式的应用困境与对策研究毕业论文.doc

毕业论文 （2010届） 投资性房地产公允价值计量模式的应用困境与对策研究 摘 要 我国新《企业会计准则》中适当地引入了公允价值计量模式，首次将投资性房地产作为一项单独的资产予以确认，标志着公允价值在我国的研究和应用进入了一个崭新的时期。投资性房地产公允价值计量模式在我国上市公司中施行已有4年的时间。但是，截止2010年4月统计上市公司年报中,公允价值计量模式只被少数几家公司所采用,剖析公允价值计量模式的特点、及准则制度成本会计人员素质管理层决策完善相关准则，规范相关制度，建立市场评估体系加快市场经济发展，完善市场环境加强队伍建设，提高会计人员素质理智判断做决策，保守计量降低风险关键词：Abstract In China, the new enterprise accounting standards properly introduced the fair value measurement and for the first time as a separate investment real estate shall be confirmed the assets. Marking the fair value of the research and application in our country marks the country entered a brand-new period. Fair value pattern of the investment real estates has been carried out in listed companies for 4 years in China. But, the listed companies with an investment real estate in the annual report, the fair and equitable value measurement is only a few companies have adopted till April 2010, application mess up. Based on the background, the subject choice investment real estate fair value measurement for research object applied predicament of exploration, meanwhile, put forward appropriate countermeasures has the significant realistic significance. This paper start from the investment real estate related theory of fair value related theory as a foundation, analyzes the characteristics, advantages and influence of the fair value measurement. Then, choose the real estate of listed companies as example to situation and application analysis. Finally, explore the four aspects about the investment real estate application dilemmas of the fair value measurement. Difficulties including the criteria for application of the system constraints, cost constraints, quality of accounting personnel constraints and management decision making constraints. According to the research results, combined with investment real estate the characteristics of fair value measurement and actual situation to application predicament put forward the reasonable countermeasures. Improve the relevant standar