公允价值会计下上市公司盈余管理探讨

Discussions on Profit Management in Listed Companies Based on the Fair Value Accounting Principle

公允价值会计的全面导入实现了我国会计准则与国际财务报告准则的实质性趋同。就公允价值会计在我国上市公司中的应用情况进行了深入研究,发现部分上市公司为避免亏损、ST扭亏、避免退市和平滑利润,通过安排真实交易和会计手段利用公允价值会计进行不当盈余管理,掩盖了其真实价值创造能力,削弱了公允价值会计的决策有用性。针对公允价值会计被用于不当盈余管理的实际情况,提出了改善公允价值会计应用效果的措施和建议。

The implementation of fair value accounting （FVA） has led China accounting standard closer to the IFRS. The present research on application of FVA in domestic listed companies reveals that some companies use FVA to conduct inappropriate profit management through arranging real transactions and applying accounting tricks, in order to avoid financial losses, eliminate ST deficits, prevent delisting and smooth earnings. Thus their real value-creating ability is concealed and the usefulness of FVA for decision-making is undermined. Addressing the status quo of inappropriate implementation of FVA in profit management, the final part of the paper proposes some countermeasures and suggestions to improve the effect of FVA application.