会计学论文对我国会计准则投资性房地产公允价值计量模式思考论文文.docxVIP

本科学年论文——对我国会计准则《投资性房地产》公允价值计量模式的思考院系：姓名：学号：专业：指导教师：成绩：日期：摘要2006年2月5日财政部公布了修订后的企业会计准则和新的38项具体准则，10月30日又发布了会计准则指南。新会计准则的亮点是引入了公允价值计量模式，并规定了企业将用于出租或资本增值，或两者兼而有之的资产作为投资性房地产。随着经济的发展和投资观念的改变，目前西方国家的企业中，将房地产作为一种投资手段，已是非常普遍的经济现象。近年来，这种投资行为也逐渐在我国的一些企业中流行，甚至成为一些企业新的经济增长点。由于投资性房地产属于长期资产，受市场价格波动的影响很大，使得对房地产的投资具有高风险高收益的特点，从而使投资性房地产的账面价值有别于固定资产或无形资产。投资性房地产作为一项带有投资性质的非金融资产，其确认和计量是理论界和实务界关注的焦点。新企业会计准则首次将投资性房地产作为一项单独的资产予以确认，并首次在对非金融资产计量中引入了公允价值。采用公允价值计量，可提升并影响企业资产价值，并给企业带来更多有利机遇，有利于企业向国际市场发展。但在推行当中还存在一些问题和难点，还有待进一步改进，本文主要介绍了投资性房地产公允价值的计量模式及其对企业的影响。关键词：会计准则；投资性房地产；计量模式；公允价值；思考ABSTRACTOn February 5, 2006, the ministry of finance released the revised enterprise accounting standards and the new 38 specific guidelines, and issued the guidelines for accounting standards on October 30. The highlight of the new accounting standards is the introduction of the fair value measurement model, and provides that the enterprise will be used for rental or capital appreciation, or both of the assets as investment real estate. With the development of economy and the change of investment idea, it is a common economic phenomenon that the real estate is used as a kind of investment means in the enterprises of Western countries. In recent years, this kind of investment behavior has gradually become popular among some enterprises in our country, and even become new economic growth point of some enterprises. Due to the investment real estate belongs to the long-term assets, much affected by the market price fluctuations, making investments in real estate has the characteristics of high-risk high-yield, thus make the book value of the investment real estate is different from the fixed assets or intangible assets. As a non-financial asset with investment property, investment property is the focus of the academic and practical circles. The new enterprise accounting standards first recognized the investment real estate as a separate asset, and introduced the fair value for non-financial assets measurement for t