公允价值在上市公司投资性房地产中的应用完成版1.docx

内容摘要 近年来，公允价值计量问题一直是会计界中一个很具有挑战性的热点和难点问题。公允价值计量属性是新准则的一大亮点，学术界普遍认为它在一定程度上提高了会计信息的相关性和可靠性。本文具体介绍了公允价值计量模式的内涵、特征和应用于投资性房地产的重要意义，并将结合公允价值计量在我国上市公司投资性房地产中应用较少、金额确定方式各异的现状，探讨该计量模式在理论及实务层出现的具体问题，并通过相关理论以及数据分析，对会计实务中如何有效地实施公允价值这一计量模式提出政府和企业需共同努力，双管齐下的建议。要求政府切实做到建立税收优惠政策、公允价值准则和投资性房地产相结合、完善房地产市场等相关政策。企业做到提高会计人员素质、增强公允价值信息披露、转变收益等。 关键词：投资性房地产；公允价值；状况；问题；对策 Abstract In recent years, fair value measurement has always been a very challenging and hot problem in the Accounting Field. Fair value measurement attributes a major highlight of the new guidelines. The Academic community generally considers it to improve the relevance and reliability of accounting information to some extent. This paper introduces the connotation, characteristics of fair value measurement pattern and the importance of application in real estate investments. It combines the fair value measurement in our country listed real estate investment in the application of lesser, amount determination way different situation to discuss the measurement model in the theory and practice of layer specific issues arising. Based on the relevant theory and data analysis, it proposes the suggestions that government needs to work together with enterprises to improve the pattern of fair value measurement. It asks the government to establish effective policy on preferential tax, the criterion of fair value and the real estate investment combination, to improve the real estate market. Enterprises need to improve the quality of accounting people, strengthen the fair value of the information disclosure, and change the income. Key words: Real estate investments ; Fair value ; Conditions ; Problems; Suggestions 目 录 　 一、公允价值的内涵和意义···································01 公允价值的内涵 ·································01 （二）公允价值的特征分析································01 二、公允价值计量的重要意义································02 三、公允价值对投资性房地产的影响 ·························02 （一）公允价值计量对企业资产的影响······················03 （二）公允价值计量对企业所有者权益的影响················03 （三）