上市公司投资性房地产公允价值计量模式应用研究——以金融街为例

摘要
本文以金融街这家采用公允模式计量投资性房地产的典型上市公司作为代表，研究将投资性房地产计量方式由成本计量变更为采用公允价值计量模式而对本公司包括偿债能力指标、运营能力指标、盈利能力指标和发展能力等多项主要财务指标的影响，探讨当前上市公司采用该模式与否的原因，同时分析采用该模式面临及可能出现的问题，并结合我国市场经济模式的发展，提出在我国经济模式下对上市公司以公允价值计量投资性房地产的规范管理建议。

关键字：上市公司；投资性房地产；公允价值计量模式
About the Listed Companies’ Application of Fair Value Measurement Model to Investment Property
——Taking Financial Street Holdings Co., Ltd. For an Example
ABSTRACT
Taking the typical listed company——Financial Street Holdings Co.,Ltd., which uses fair value measurement model to measure investment property, as a representative, this article studies the influence the change from the cost measurement of investment property to the fair value measurement model brings to the company’s several main financing indicators such as repayment ability, operation ability, profitability and development capability. This article discusses the reasons for whether listed companies apply the model or not, and analyzes the potential problems the companies will face when applying the model. In addition, associating with the development of China’s market economy pattern, this article puts forward some advice for the listed companies which measure investment property according to the fair value in the circumstances of China’s economy pattern.
 
Key words: listed companies；investment real estate；fair value measurement pattern

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】