公允价值模式在投资性房地产中的应用存在的问题与-西安培华学院.docVIP

公允价值模式在投资性房地产应用中存在的问题与应对策略 摘 要 现在越来越多的会计信息使用者关注会计信息的相关性问题，即会计信息对经济决策的作用，所以，会计的目标也从“受托责任观”转向“决策有用观”。这涉及会计信息质量的两个重要标准——可靠性与相关性，二者是相辅相成的。决策者希望所提供的会计信息对决策是有用的，强调相关性；但强调相关性并不代表不重视可靠性，正相反可靠性又是相关性的基础。在这种背景下，公允价值作为与历史成本并列的计量属性被我国现行会计准则所采用。虽然公允价值的理论和实践都处于起步的阶段，还不够完善，可是现在很多具体的准则已经开始使用，所以在公允价值使用中就出现了一些问题。本文就公允价值模式在投资性房地产应用中存在的问题进行分析并提出应对策略。 关键词：公允价值；投资性房地产；公允价值模式；成本模式 Application of fair value model for investment real estate existed problems and countermeasures Abstract Recently, more and more accounting information users pay attention to the problem of correlation that is the function to the economic decision, the target of accounting changed from the insight of objectivity to subjectivity which is related to the two important standards- reliability and correlation, which are supplement to each other, decision makers emphasize the correlation and hope the accounting information provided is useful for decision making, but emphasize the association was not means not pay attention to the reliability, in the opposite, reliability is the basement of correlation. Based on the background, fair value and the historical cost is used in the current accounting standards as the measurement attribute, although theory and practice are all at the beginning of development and not perfect, recently the specific principles have been used in the practice as a result in much problem. This paper analysis the problem that the application of fair value to the trading properties of the real estate, and finally we give the suggestion. Keywords: fair value; investment properties of the real estate; 目 录 摘 要 I Abstract II 引 言 1 1 公允价值概述 1 2 公允价值计量的意义 2 2.1 合理地反映资产价值 2 2.2 合理反应成本费用的配比 2 2.3 公允价值的应用有助于提高会计信息质量 3 3 公允价值模式在投资性房地产中的应用 3 3.1 投资性房地产的含义 3 3.2 公允价值计量在投资性房地产会计实务中的应用 4 4 影响企业投资性房地产采用公允价值计量模式因素分析 4 4.1 缺乏成熟的市场环境及会计信息质量的可靠性难以保证 5 4.2 缺乏可操作性 5 4.3 会计人员整体素质不高 6 4.4 担心公司业绩波动 6 4.5 对于税收的考虑 7 5 影响企业投资性房地产采用公允价值计量模式因素分析应对策略 8 5.1 投资性房地产公允价值变动的核算 8 5.2 大力提高会计人员的专业判断能力和专业水平 9 5.3 制定和规范估值技术指