本科论文 上市公司对投资性房地产计量模式的选择动因研究 摘 要如今随着经济，信息的快速发展，我们已经进入了知识经济时代，同时也使各个企业竞争力的更加激烈。一般对于我国房地产后续计量来说，有两种计量方法：成本型和公允价值计量模式。由于很多企业对于房地产后续计量的认识很不透彻，也不全面，从而阻碍了企业的选择，特别是以公允价值模型测算的上市公司的比重非常小。由于税款核算复杂、信息披露，房地产市场利润波动之间的差异，一般上市公司出于保守性选择了以成本模式计量。因此不同的选择也会对产生不同的作用。本文是对上市公司后续计量模式的选择动因问题进行研究，本文着重研究了公允价值模式中会影响企业后续计量的问题。首先，是公司难以去衡量投资性房地产的公允价值，其次，它是一种高风险的计量模式，再次，是税款核算的复杂性以及后续计量的模式单一。最后，提出了相对应的解决措施，通过加强公司公允价值信息披露监管、选择风险性合理的计量模式、科学减免房地产企业税负、制定完善的投资性房地产机制等措施来更好的完成对投资性房地产计量模式的后续计量。本科论文关键词：上市公司；公允价值计量模式；成本计量模式AbstractNowadays, with the rapid development of economy and information, we have entered the era of knowledge economy, and at the same time make the competitiveness of various enterprises more intense. Generally speaking, there are two measurement methods for the follow-up measurement of real estate in China: cost measurement and fair value measurement. Because many enterprises do not have a thorough and comprehensive understanding of the follow-up measurement of real estate, which hinders the choice of enterprises, especially the proportion of listed companies measured by fair value model is very small. Due to the complexity of tax accounting, information disclosure, and the difference between profit fluctuations in the real estate market, the general listed companies have chosen the cost model for measurement due to conservatism. Therefore, different choices will also have differe...
