文档介绍：摘要
随着经济的不断发展,公允价值已逐步被认为是提高会计信息相关性的重要计量属性。在我国财政部2006年2月15日颁布的新会计准则之中,大量采用公允价值这一计量属性成为了它的一大亮点。毋庸置疑,公允价值计量属性重新引入会计实务必定会对企业的盈余管理创造新的空间,然而,在现行会计准则中,公允价值计量模式对盈余管理究竟产生什么影响?如何削弱其不利影响?这些问题将成为会计理论界和实务界关注的热点。
本文拟就公允价值计量与公司盈余管理的关系进行深入的探讨与研究。在对公允价值和盈余管理的相关文献进行梳理和总结的基础上,先对公允价值与盈余管理各自的概念进行阐述,然后,根据公允价值在我国各具体会计准则中的应用情况,分析企业运用会计准则进行盈余管理的手段与方式,以此探析公允价值的应用对盈余管理带来的影响。最后,拟从完善会计准则的角度为减少公司的盈余管理提出建议。
关键词:公允价值;盈余管理;会计准则
Abstract
With the development of economy, fair value is ing an important accounting measurement attribute because it improves the quality of the information to the financial treasury department issued the new accounting standard on Feb 15th , key feature of this new standard is the reintroducing of fair , the reusing of fair value will enlarge the room for earning how does fair value effect earning management of pany? How to reduce its negative effect? These questions will e an issue in both of the fields of the theoretical and the practical.
Our research analyzes the relation between fair value and earning management in both the theory and the practical on the analysis of literature and the application of the fair value in our accounting standard, we give the means about how to use fair value to manipulate the earning, and confirm the feasibility and the influence of these means by the case of , depending on the fair value accounting standards in China to the specific application, we analyzes the means and ways of the enterprise using accounting standards to do earnings we can weblogs the application of the fair value impacting on earnings on the empirical evidences, this paper provides some advice on accounting principle in order to prevent earning management actions.
Key Words:Fair value;Earning management;accounting standard
目录
一、引言 1
二、公允价值与盈余管理概述 1
(一)公允价值的定义 1
(二)盈余管理的定义 2
三、基于公允价值计量视角的盈余管理分析 3
(一)金融工具公允价值计量下的盈余管理分析 3
(二)投资性房地产公允价值计量下的盈余管理分析 4
(三)债务重组公