投资性房地产的会计计量研究【毕业论文 任务书 文献综述 开题报告】.doc

投资性房地产的会计计量研究【毕业论文+任务书+文献综述+开题报告】 Abstract:With the rapid development of real estate market in China, the price of house is rising all over the country, especially in recent years amid particularly. Previous accounting standards investment real estate to the historical cost measurement apparently cant reflect the real value of the investment real estate. In 2006, the ministry of finance issued enterprise accounting standard is the follow-up measurement of the investment real estate business, and introducing the fair value of the standard. Yet since standards promulgated until now, most of the investment real estate business enterprise do not use the fair value measurement, still using cost measurement, what reason is this? This paper based on the current accounting norms for this phenomenon, from the multiple causes some analyses. Mainly from the investment real estate accounting measurement attributes the choice of theory and practice, this paper considers the situation in China, the fair value measurement of the investment real estate can be more truly reflect the market value, to improve the authenticity of enterprise accounting information disclosure, making accounting information better for policy makers service. Therefore this paper initiate in the investment real estate business processing using the fair value measurement. Key Words:The investment real estate; The fair value measurement; Historical cost measurement 目 录 一、投资性房地产的会计规范 1 (一)投资性房地产的会计界定 2 (二)投资性房地产的会计计量属性 3 二、投资性房地产的会计计量分析 5 (一)两种计量属性共存的理由 5 (二)两种计量属性转换的局限性 6 三、投资性房地产会计计量的现实选择 7 (一)政府和投资者的期望 7 (二)投资性房地产两种会计计量属性选择的现状分析 8 四、完善投资性房地产会计计量的对策 10 (一)完善投资性房地产的会计处理 10 (二)完善房地产市场的建设 10 (三)健全资产评估机构,保持其独立性 10 参考文献 12 致 谢 14 不同会计计量属性,会对企业财务报表中反映的财务状况和经营业绩产生重大的影响。我国会计准则规定:企业在将符合确认条件的会计要素登记入账并列报于财务报表时,应当按照规定的会计计量属性进行计量,确定其金额。因此,投资者和决策者分析财务报表时,应该了解企业会计计量属性的采用是否符合该业务的现实情况,以便更准确地判断该企业的资产质量和实际经营业绩。 在我国由于房地产市场的高速发展,全国各地商品房价格走进了一个上