公允价值应用下的盈余管理

新会计准则的实施对上市公司的盈余管理产生较大的影响，其中公允价值计量属性的应用，更增加了企业管理当局会计处理的自由度。公允价值应用下盈余管理包括投资性房地产、债务重组、非货币性资产交换、关联交易等管理手段。防范我国上市公司滥用公允价值进行盈余管理，应采取强化信息披露争对相关交易实质的审查，加强公允价值计量内外部监控以及提高信息使用者的识别能力等措施。

Earnings Management Based on Fair Value

The implementation of new accounting standards influences earnings management of listed companies greatly, and the application of measurement attributes of fair value increases freedom of accounting process of enterprise management. The earnings management of fair value contains investment property, debt reconstruction, non-monetary assets exchange and connected transaction. Hence, to prevent listed company from maltreating fair value to practice earnings management, we should strengthen information disclesure and review of related transaction, increase internal and external supervision to fair value measurement and improve the recognition ability of infonnation users.