公允价值计量与企业利润操纵的关系及防范研究

我国2007年会计准则恢复了公允价值计量模式,在新会计准则中涉及会计要素计量的有30项,其中有21项不同程度的应用了公允价值计量属性。2014年出台了财政部发布《企业会计准则第39号--公允价值计量》准则（财会2014]6号）,这不仅体现了我国会计准则与世界接轨的趋势,也反映了公允价值这一计量模式在现代社会经济中的的重要性。但随着公允价值得以恢复,企业利用公允价值进行利润操纵的现象时有发生,并且也给某些公司特别是上市公司带来严重损失。

Study on the Relationship between Fair Value,Profit Manipulation and Its Prevention

China＇s new accounting standards of fair value measurement model of recovery, relates to the accounting elements of measurement in the new accounting standards has 30 items, including 21 items of varying degrees of the application of fair value measurement attribute. The Ministry of Finance issued ＂Enterprise Accounting Standards No. thirty-ninth -- fair value measurement＂ （accounting criterion No. 2014]6） Launched in 2014, this not only reflects the accounting standards in China with the world trend, but also reflects the importance of fair value of the measurement model in modern economy and society. But with the recovery of fair value, enterprises use the fair value to manipulate the profit from time to time, and it brought some companies especially listing companies serious losses.