企业信息化管理论文：公允价值计量对我国企业管理人员薪酬的影响分析..pdfVIP

2010 9 Sep. 2010 23 3 Journal ofGu izhou Comm ercial College Vo.l 23 No. 3 * 公允价值计量对我国企业管理人员薪酬的影响分析 蔡景浩 ( , 0500 1) : 现行公司治理普遍采用公司业绩作为管理层努力的代理变量, 而会计盈余又往往成为 衡量公司业绩的 要指标这为管理人员作为会计政策选择的 体利用政策选择操控利润来提 高自身报酬提供了机会公司管理层选择会计政策的动机和管理层如何对新发布的会计准则做 出反应向来备受关注, 200 年的企业会计准则改革扩大了公允价值的运用, 为以薪酬操纵为目 的会计政策选择提供了更广阔的空间在此背景下, 考察公允价值在管理层薪酬契约中的作用 显然具有重要的理论意义和现实意义 : 管理人员薪酬; 会计盈余; 会计政策; 公允价值 : C939 : A : 1 71- 9549( 2010) 03- 0011- 04 Th e Influence Produced by the Fa ir Value M easurem en t on M anagers Salary Cai Jinghao (Accouting Institute, H ebeiUn iversity of Econom ics and Business, Sh ijiazhuang, H ebei 0500 1) A b stract: The current corporate governances universally adopt company perform ance as a proxy form anagers efforts and accoun ting surp lus has often becom e them ain ind icator tom easure com pany perform ance, w hich provides an opportun ity form anagers to mi prove their ow n remuneration. These m anagers are the subjectswho take advantage of choosing m an agem ent policies to man ipu late profit. It has awl ays been paid great atten tion to the m anagers m otives of choosing ac counting policies and to how their response to the new accounting standards. In 200 , the business accounting standards reform expanded the use of the fair value, w hich offered larger space to choose accounting policies based on the salary m anipulation. In th is con text, it is of great theoretical and practical sign ificance to exam ine the role of the fair value in the