投资性房地产采用公允价值模式计量的障碍及对策研究

摘  要

2006年财政部发布了《企业会计准则第3号—投资性房地产》，该准则提出了投资性房地产的概念 ,符合条件的投资性房地产允许采用公允价值进行后续计量。但这几年来使用公允价值计量的企业并不多，原因主要有公允价值计量的可操作性低、市场环境的障碍、企业自身的原因、缺乏相应的监管机制等。随着社会经济的迅速发展，会计环境发生了巨大变化，公允价值计量的应用是大势所趋。公允价值计量适应虚拟经济发展的需要，可以提高会计信息的相关性，符合会计配比原则的要求。因此，为了完善公允价值在我国投资性房地产中的运用，我国应加强对公允价值框架的研究，提高计量的可操作性；要加快市场经济发展，完善市场环境；制定优惠的税收政策，鼓励公司采用公允价值模式计量；政府应规范资产评估程序，加强监管；企业也需要完善自身条件，对相关信息进行准确评估。

关键词：投资性房地产；公允价值；计量模式；障碍；对策
Abstract

In 2006, the ministry of finance issued enterprise accounting standard article 3 - investment real estate ", this criterion puts forward the concept of an investment real estate, meet the conditions of the investment real estate allows a follow-up measurement at the fair value. But this years to use the fair value measurement of enterprise is not much, there have some reasons : low fair value measurement maneuverability, market environment barriers, the enterprise itself, reasons of lack of corresponding supervision mechanism, etc. With the rapid development of social economy, accounting environment changed, the application of fair value measurement is the trend of the times. Fair value measurement to adapt to the needs of the development of virtual economy, can improve the accounting information, the correlation matching principle, accord with the requirement of accounting. Therefore, in order to improve the fair value of the investment real estate in our country, our country should strengthen the use of fair value framework of research, increase weighing maneuverability; to speed up the development of the market economy, perfect market environment, the preferential tax policies formulated, encourages companies measured through the fair value pattern; The government should regulate assets assessment procedure, strengthening the supervision; the enterprise also need to improve their own conditions for related information, accurate assessment.

Key words：investment real estate ;  fair value;  measurement model;  impediment;  strategy

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