边际ROE与盈余管理、 公允价值选择和审计意见的 相关性研究.docx

PAGE \* MERGEFORMAT25 摘要 在传统的会计计量属性中占主要地位一直是历史成本计量模式。但随着经济发展全球化趋势的不断推进和市场经济的日趋完善，自2007年年初实施的新会计准则在我国会计准则系统与国际标准的并轨方面和完善会计信息质量要求方面都发挥了重要作用。新的企业会计准则也弥补了之前对公允价值质量概念界定模糊的问题。财政部在2012年5月又在IFRS13的基础上通过了《企业会计准则第X号—公允价值计量（征求意见稿）》，就公允价值属性的具体适用条件做出明确规定，解决了之前界定不明的状况。到2014 年1月，我国公布了《企业会计准则第39号一公允价值计量》，对公允价值的计量和披露做出了明确的规范，并自2014年7月1日起实施。 公允价值计量属性在我国社会主义市场经济下目前并没能发挥其应有的效益，管理者用公允价值计量属性来转亏为盈或者利用变动提高利润，为企业盈余管理行为提供了新的手段，从而操纵财务报表的信息披露，影响信息使用者进行科学决策成为人们但有的话题之一。例如：2012年中兴通讯扭亏为盈，就是利用固定资产转为投资性房地产时产生的高额公允价值变动；2013年金地集团也是利用投资性房地产由成本计量转为公允价值计量提高报表利润。 独立审计是会计信息的保障机制，在针对运用公允价值计量的会计信息时，注册会计师发表的审计意见是否会受到影响，审计质量是否会发生变化变化，也是大家广泛关注的。 关键词：公允价值；盈余管理；审计质量 ABSTRACT It dominates the traditional accounting measurement attribute has been the historical cost measurement model.But with the economic development of the continuous advance of globalization and the market economy are maturing，Since the new accounting standards implemented in early 2007, in respect of the merger of accounting standards system with international standards and improve the quality of accounting information requirements have played an important role. The fair value of quality problems define the concept of fuzzy until the new corporate accounting standards also make up.Ministry of Finance in May 2012 and on the basis of IFRS13 adopted the Accounting Standards for Enterprises No. X - measured at fair value (draft) clearly provides that the fair value of the property on the specific conditions of application made to solve before defining status unknown.Until January 2014, Chinas announced the Enterprise Accounting Standards No. 39 fair value measurement make a clear and effective fair value measurement and disclosure norms from July 1, 2014. Fair Value Measurement in Chinas socialist market economy under the current did not play its due benefits, managers with fair value measurement attribute to turn a profit or take advantage of changes to improve profits, corporate earnings management behavior provides a new means thereby manipu