公允价值计量下上市公司盈余管理分析-会计学专业论文.docxVIP

1 1 ABSTRACT With the development of economy，historical cost accounting method cannot fulfill the requirement of accounting information users. Under this economic background，the Ministry of Finance issued new accounting principles on.Feb.15th， 2006.The key feature of this new Principle is the reintroducing of fair value accounting method .The using of fair value accounting involved fierce discussion in both of the theoretical and the practical fields. Advocates agree that fair value accounting add the information content to financial report ;opponents agree that fair value add the fluctuation of net income and enlarge the room for earning manipulation. Until now，there is few literature focus on the relationship between fair value and earning management，for the reason of lack of date， most of which stays at the theoretical stages. The research about the fair value didn’t start until in 90s of 20thcentury, and was first applied in the debt recombination and non-monetary transaction criteria in 1998.But due to the immaturity of production element market, the lack of active market and the inadequate supervised mechanism, the fair value is difficult to obtain, resulting in the big random in application of these accounting criteria. With the application of the fair value in the debt recombination, non-monetary transaction and investment criterion, it has come to utilize the fair value to control profit by companies. So there was no choice but stop the utilization of it, but the research of it has been insisted on in China. Whose range is magnified compared with that in 1998.On such background, this paper aims to study the influence of the utilization of the fair value in the new accounting standards in order to offer some references to its better application in more fields in the future and do good to exploit better the new standards. The new accounting standards will influence the listed companys earnings management. The using of fair value will increase the aut