摘要：自投资性房地产准则颁布以来，其计量模式的选择就受到了广大学者的关注，2006年准则中首次发布了公允价值计量模式，希望我国上市公司能够在投资性房地产后续计量模式中采纳，实现与国际会计准则的趋同。本文首先以公允价值计量模式的优势为背景，分析了自新准则颁布三年以来，沪深两市上市公司投资性房地产计量模式的运用情况，得出结论：虽然公允价值计量模式有它自身的优势，但我国运用公允价值计量投资性房地产的上市公司为数不多。接着，提出产生上述现象的两方面原因：一是投资性房地产准则不完善；二是公允价值计量模式下对财务指标的影响比较大。然后具体分析了这两大原因，准则中的问题：公允价值确定艰难；公允价值获取成本高；公允价值观下会增加企业税负。对财务指标产生影响的分析中，本文选取两家采用不同模式计量投资性房地产的上市公司进行比较，分析了在不同计量模式下，对公司财务报表相关要素及相关财务指标的影响，得出结论：采用公允价值模式会导致企业的财务状况和经营成果不稳定，以至于大部分企业对之望而却步。最后针对以上问题，提出相应的对策：完善投资性房地产准则；加强会计人员的职业培训；给予优惠的税收政策以及合理应对房地产价格波动。
关键词：公允价值；公允价值计量模式；投资性房地产
Abstract：Since the promulgation of the investment real estate criteria，the choice of measurement model by the majority of the attention of scholars，the 2006 guidelines were first published in the fair value measurement model，China's listed companies adopted in the investment real estate subsequent measurement mode to achieve convergence with international accounting standards．The first advantage of the fair value measurement model as the background，analysis of the three years since the promulgation of the new guidelines，the use of the Shanghai and Shenzhen listed companies to invest in real estate measurement model，concluded that：Although the fair value measurement model has its own advantages，but one of the few listed companies in China's use of fair value measurement of investment property．Then，for these phenomena for two reasons：First，investment in real estate criteria imperfect；the greatest impact on the financial indicators in the fair value measurement model．Then a detailed analysis of these two reasons，the issue of guidelines：the fair value to determine difficult；the fair value of acquisition costs；fair values will increase the tax burden．Analysis of the impact of financial indicators，the paper selected two different modes of measurement of investment real estate listed companies to compare the measurement mode, the impact of the relevant elements of the company's financial statements and related financial indicators，derived conclusion：The fair value model will lead to the instability of the financial position and operating results，that most of the enterprises of the prohibitive．Finally，the above problems，countermeasures：the perfect investment property guidelines；to strengthen the vocational training of accounting personnel；to give preferential tax policies，as well as a reasonable response to fluctuations in real estate prices．
Key words：Fair value；Fair value measurement model；Investment property
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