公允价值计量对我国企业盈余管理行为的影响与对策  

On Influence and Countermeasures of Fair Value Measurement to Our Enterprise's Earnings Management Behavior

作　　者：吴越[1] 屈瑜君[1] 沈星元[1] 

机构地区：[1]衡阳师范学院经济与法律系，湖南 衡阳 421002

出　　处：《衡阳师范学院学报》2012年第5期48-51,共4页Journal of Hengyang Normal University

基　　金：衡阳师范学院科学基金青年项目(09A03)

摘　　要：公允价值计量属性的运用对企业的盈余管理行为产生了双面影响。通过分析公允价值计量下企业盈余管理行为的内因和外因,方能有针对性地提出规范公允价值运用,防范盈余管理行为的对策。Application of fair value measurement attribute had a two-sided effect on earnings management behaviors of enterprises.Through the analysis of its internal and external causes,we can propose a policy target,to regulate the use of fair value measurement attribute in our country,improving the quality of accounting information and preventing earnings management behavior.

关 键 词：公允价值 盈余管理 计量属性 影响 对策 

分 类 号：F234.2[经济管理—会计学]