论文总字数：19063字

摘 要

随着我国市场经济的日益发展，越来越多的利益相关者对上市公司的财务报表有所关注，并以此为依据做出投资决策。由于我国的投资性房地产有保值增值、投资风险等特征，历史成本法已经很难满足投资性房地产复杂计量的需求，因此很有必要对投资性房地产的计量模式进行深入的研究。公允价值是一种动态计量法，可以对企业的资产和负债的进行现时价值的反映，并且能使会计信息的相关性有所提升，因而受到国家和准则制定机构的重视。然而，投资性房地产公允价值计量仍然存在账务处理复杂、估值困难等问题。2014年1月，为了响应国际会计准则趋同性的要求,财政部正式出台了《企业会计准则第39号——公允价值计量》准则，这是我国新颁布的会计准则中唯一一个规范计量的准则。在我国，公允价值计量实务中仍然存有许多不足，迫切需要通过理论研究和实务操作来完善投资性房地产公允价值计量的应用。

本文首先介绍公允价值的相关理论，并且将公允价值计量的新旧准则进行对比，然后结合投资性房地产的自身特点，分析公允价值计量模式对投资性房地产的影响。最后以金科股份为例，结合其2010年至2013年财务数据，定量分析了采用公允价值模式对公司资产负债表、利润表和税收的影响程度，分析公允价值计量模式在投资性房地产中的应用困境。基于此，笔者从企业外部和企业自身两方面提出了要提高我国市场经济发展水平、健全企业外部监管机制、禁止利用公允价值操纵利润、提升企业会计人员的素质等建议，以此改进公允价值计量在我国投资性房地产中的应用。投资性房地产公允价值计量不仅能真实的反映企业的财务状况，还能为会计信息的使用者提供更有价值的决策信息。

关键词：公允价值计量；投资性房地产；新会计准则；企业财务

The investment real estate fair value measurement of enterprise financial impact study

Abstract

With the development of China"s market economy, more and more stakeholders begin to pay close attention to the financial statements of the listing Corporation, and make investment decisions based on this. Due to the investment real estate value-added, investment risk characteristics, historical cost method has been difficult to meet the investment real estate complex measurement needs, so the econometric model of real estate investment were in-depth study is very necessary. Fair value is a dynamic measurement model, which can reflect the current value of assets or liabilities, and can improve the relevance of accounting information. However, the problems in the application of the fair value of investment real estate is still complex and difficult accounting valuation. In January 2014, in response to international accounting standards convergence, the Ministry of Finance formally promulgated the "Enterprise Accounting Standards No. 39 - fair value measurement standards, this is China promulgated the new accounting standards in only a standardized measurement criteria. In our country, there are still many problems in the practice of fair value measurement. It is urgent to improve the application of fair value measurement model in the investment real estate through theoretical research and practical operation.

In this paper, we first introduce the related theory of fair value and compares the old and new guidelines for fair value measurement, then combined with its own characteristics of the investment real estate, analysis of the impact of fair value measurement model for investment real estate. Finally share an example, combined with the financial data of the 2010 to 2013, quantitative analysis of the through the fair value pattern on corporate balance sheet, profit and tax impact, analysis of fair value measurement model in the investment real estate difficulties in the application. Based on this, the author from the business enterprise exterior and its proposed to improve the level of development of China"s market economy, improve the external supervision mechanism of enterprises, it is prohibited to use fair value to manipulate profits, recommendations to improve the quality of accounting personnel, to improve the fair value measurement model in the application of China"s investment in real estate.Investment real estate fair value measurement can not only reflect the financial situation of enterprises, but also for the users of accounting information to provide more valuable information for decision making.

Key words: fair value measurement; investment real estate; new accounting standards; Corporate finance

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1研究背景 1

1.2研究目的及意义 1

1.3研究思路及内容 1

1.4论文框架 2

第二章 相关文献综述 3

2.1公允价值 3

2.2投资性房地产 3

2.3投资性房地产公允价值计量对企业财务的影响 3

第三章 公允价值计量理论分析 5

3.1公允价值的概念及特征 5

3.1.1公允价值的概念 5

3.1.2公允价值的特征 5

3.2公允价值与成本法计量的比较 5

3.3新旧公允价值计量准则的对比 6

第四章 投资性房地产的理论及其分析 7

4.1投资性房地产的定义及范围 7

4.2投资性房地产的特征 7

4.3投资性房地产的会计处理 7

4.3.1投资性房地产的取得 7

4.3.2投资性房地产的后续计量 7

4.4投资性房地产公允价值计量模式对企业财务的影响 8

4.4.1积极影响 8

4.4.2消极影响 8

第五章 案例分析 10

5.1公司简介 10

5.2投资性房地产公允价值计量对财务的影响分析 10

5.2.1对资产负债表的影响 10

5.2.2对利润表的影响 11

5.2.3对税收的影响 12

5.3财务分析 12

5.3.1偿债能力 12

5.3.2盈利能力 13

5.3.3股东获利能力 13

5.4小结 14

第六章 结论及建议 15

6.1结论 15

6.1.1利润波动幅度较大 15

6.1.2获取公允价值的成本较高 15

6.1.3对公司管理层以及会计人员专业素质的挑战 15

6.2建议 15

6.2.1外部环境的改进 15

6.2.2企业自身的改进 16

致 谢 17

参考文献（References） 18

第一章 绪论

1.1研究背景

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