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摘 要：从20世纪90年代我国开始出现公允价值以来，它的使用就一直为人们所关注。真正将公允价值引入投资性房地产是于2006年财政部颁布的《企业会计准则——基本准则》，这是向国际化发展所不能避免的。然而，现实却与预估背道而驰，选择使用公允价值的投资性房地产企业屈指可数。文章对成本模式与公允价值模式做了一系列分析，简要概述了公允价值在我国投资性房地产产业运用中的影响以及存在的问题并提出了相应的可行性建议。56755
毕业论文关键词：投资性房地产，成本模式，公允价值
Abstract:Since the idea of ‘fair value’ appeared in China in the 1990s, its application has been under scrutiny. ‘Fair value’ was first authentically introduced into investment real estate by Accounting Standards for Enterprises–Basic Standards carried out by the Ministry of Finance in 2006, which was an inevitable trend for international growth. However, the reality and pre-estimate often run in opposite directions- few enterprises choose to apply to investment real estate. The article provides a series of analysis on both the cost model and the fair value model, together with a summary of the influences and problems of the fair value model application in the industry of investment real estate, as well as relevant feasible suggestions. The article provides a series of analysis on both the cost model and the fair value model, together with a summary of the influences and problems of the fair value model application in the industry of investment real estate, as well as some relevant feasible suggestions.
Keywords：investment real estate, the cost model, fair value
目 录
1 引言 4
2 投资性房地产的概述 4
2.1 定义 4
2.2 不属于的范围 4
2.3 投资性房地产计量模式的规定 4
3 公允价值计量对投资性房地产企业的影响 6
3.1 提升企业净资产 6
3.2 增加所有者权益 7
3.3 增加企业净利润 7
3.4 加大缴税负担 7
4 公允价值在投资性房地产中应用的案例分析 8
5 公允价值在投资性房地产中存在的问题 9
5.1 限制因素较多 9
5.2 缺乏成熟的市场环境 9
5.3 利润波动幅度大 10
5.4 基于税收的考虑 10
5.5 会计人员的专业水平有待提高 10
6 完善公允价值在投资性房地产中的应用 10
6.1 形成两者相互结合的体系 11
6.2 加快市场经济发展 11
6.3 确定合理的估值方法 11
6.4 制定税收优惠政策 12
6.5 提升财务人员专业素养 12
结 论 13
参考文献 14
致 谢 15