本文選題：公允價(jià)值 + 盈余管理　； 參考：《中國(guó)農(nóng)業(yè)會(huì)計(jì)》2017年03期

【摘要】：本文結(jié)合新會(huì)計(jì)準(zhǔn)則對(duì)公允價(jià)值的要求,以制造業(yè)為例探討公允價(jià)值對(duì)上市公司盈余管理的影響。分析目前企業(yè)應(yīng)用公允價(jià)值進(jìn)行過度盈余管理的根本原因,并從金融資產(chǎn)、投資性房地產(chǎn)、債務(wù)重組、非貨幣性資產(chǎn)交換、減值準(zhǔn)備這五個(gè)方面實(shí)證分析。提出抑制利用公允價(jià)值進(jìn)行過度盈余管理的建議,從而使報(bào)表使用者得到更加有效的數(shù)據(jù),使決策者做出合理的決策,使我國(guó)市場(chǎng)更加公平。
[Abstract]:This paper discusses the influence of fair value on earnings management of listed companies by taking manufacturing industry as an example. This paper analyzes the fundamental causes of excessive earnings management in enterprises using fair value, and makes an empirical analysis from five aspects: financial assets, investment real estate, debt restructuring, non-monetary assets exchange and impairment preparation. The paper puts forward some suggestions to restrain excessive earnings management by using fair value, so as to make more effective data for the users of financial statements, make the decision-makers make reasonable decisions and make the market of our country fairer.
【作者單位】： 哈爾濱商業(yè)大學(xué);
【基金】：2016年黑龍江省經(jīng)濟(jì)社會(huì)發(fā)展重點(diǎn)研究課題《黑龍江省旅游產(chǎn)業(yè)創(chuàng)新研究》階段性研究成果
【分類號(hào)】：F406.7;F425
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本文編號(hào)：2013026