基于公允价值的盈余管理动因及治理对策探析

摘要

公允价值是一种计量属性，它与盈余管理之间本没有必然的联系。但其在计量过程中的一些特殊性，使得公允价值在提高了会计信息有用性的同时，客观上增加了企业管理中会计处理的自由度，可能成为盈余管理的工具。文中通过探析公允价值在金融工具、投资性房地产、非货币性资产交换、债务重组等会计准则中的具体应用，指出可能存在的盈余管理行为。并提出了防范滥用公允价值进行盈余管理的相关措施，为公允价值在我国较好的运行提供帮助。%In view of analyzing the application of fair value in the accounting standards, such as the financial tools, investment property, non - monetary assets exchange, and debt reconstruction, the possible behaviors of earnings management are pointed out. It also puts forward measures to prevent the abuse of fair value for earnings management, such as: improving the recognition ability of the users~financial information; strengthening the inter- nal and external monitoring of the fair value measurement further, introducing the asset assessment institution to determine the fair value of the assets, changing the concept of the income, as well as introducing the comprehen- sive income theory.