摘要：会计计量模型的选择在很大程度上决定了财务所需要的报告和财务信息的质量。本文将2015年到2017年上海深证A股当中持有投资性房地产上市公司为样本，分六章进行研究。通过使用实际证实研究和规范研究相互结合的方法，以经理人权力（结构权力、专家权力及声誉权力）特征变量为切入点，讨论并验证了管理权对选择投资房地产测量模型的影响。实证研究表明:目前投资性房地产会计政策的制定仍然受制于管理者权力的主观因素，未必需要提供高质量的会计信息。本研究通过探索和研究管理权力分配在领导活动中的现实意义，论证管理权在选择投资性房地产计量模型中的作用，不仅进一步扩大经理权力理论的适用范围，将经理权力理论从对高管薪酬和公司绩效的影响扩展到财务管理领域，丰富了对投资房地产测量模型选择的相关研究；还能够为证券管理机构和各个上司公司管理人员以及一部分风险投资者提供相应的参考价值。
关键词：投资性房地产；经理权力；计量模式；成本模式；公允价值模式
The influence of managers ' power on the choice of measurement mode of investment real estate
Abstract:The choice of accounting measurement model determines the quality of financial reporting and financial information. This article takes a listed company of Shenzhen-Shanghai A-shares holding investment real estate as a sample from 2015 to 2017, starting from six chapters, and adopting a combination of normative research and empirical research to use managerial power (structural power, experts Power and reputation power feature variables are entry points, and the system discusses and validates the influence of manager power on the choice of investment real estate measurement models. Exploring and studying the practical significance of the distribution of managerial power in leadership activities, demonstrating the role of managerial power in the selection of investment real estate measurement models, further expanding the scope of application of managerial power theory, and making managerial power theory from executive compensation and company performance. The influence was extended to the field of financial management, and research on the selection of investment real estate measurement models was enriched. Empirical research shows that the current formulation of investment real estate accounting policies is still subject to the subjective factors of manager power, not necessarily based on the need to provide high-quality accounting information. This study enriches the literature on the features of senior management and the choice of corporate accounting policies, and provides data support for the implementation of the 39 criteria. It can provide reference and reference for decision makers, securities regulators and investors.
Key words: Manager Power ; investment property；cost model; equitable value mode； measurement
目录
SHANGHAIINSTITUTEOFTECHNOLOGY 1
经济与管理学院 1
一、绪论 6
（一）研究背景 6
（二）研究意义 6
（三）研究内容 7
（四）研究方法 8
（五）框架图 9
（六）本文研究的创新点 10
二、文献综述 11
（一）经理权力的研究综述 11
1、关于经理人权力定义的综述 11
2、国外对于经理权力的研究综述 经理权力对投资性房地产计量模式选择的影响:http://www.chuibin.com/kuaiji/lunwen_205326.html