公允价值计量在投资性房地产中的运用研究——以金融街控股股份有限公司为例摘 要公允价值这种计量属性的出现，主要是随着市场经济的发展，历史成本模式渐渐暴露出其缺陷，于是公允价值这一计量模式就应运而生。公允价值能够反映出当前经济形势和未来发展预期，能有效弥补历史成本的不足之处。虽然在操作简易程度上，公允价值不如历史成本便捷，但是它的优势足以弥补它的不足，于是渐渐被企业所认可和接受。我国过去主要采用历史成本模式计量，新会计准则出台后，公允价值模式逐渐被企业所采用。2014 年，我国新颁布了第 39 项具体准则，更加详细地阐述公允价值应用的方向，不断完善公允价值。根据近几年来我国对公允价值的重视程度，大部分专家认为，在未来的发展里，公允价值模式有很大概率会慢慢取代成本模式。但实际上，我国的发展情况却不是如此，拥有投资性房地产性的公司使用公允价值模式的仍是少数。这种反常的现状，值得去研究。本文主要是针对目前我国采用公允价值模式计量的企业相对较少的情况，通过对金融街控股股份有限公司的财务经营状况分析，找出相类似的企业使用公允价值计量普遍存在的问题以此为基础，提出一些对完善公允价值计量模式在投资性房地产的运用建议。关键词：投资性房地产；公允价值；计量模式IResearch on the Application of Fair Value Measurement in Investment Real Estate-Take Financial Street Holding Co., Ltd. as an exampleAbstractThe emergence of fair value as a measurement attribute is mainly due to the development of market economy, the historical cost model gradually exposed its defects, so the fair value measurement model came into being. Fair value can reflect the current economic situation and future development expectations, and can effectively make up for the shortcomings of historical costs. Although the fair value is not as convenient as the historical cost in the simple degree of operation, its advantages are enough to make up for its shortcomings, so it is gradually recognized and accepted by enterprises. In the past, the historical cost model was mainly adopted in China. After the ne...
