非货币性资产交换准则研究

Research on Non-monetary Assets Transaction Accounting Standard

盈余管理是财务会计研究领域的重要内容,上市公司有可能利用非货币性资产交换准则进行盈余管理。本文对我国非货币性资产交换准则研究进行了梳理,总结了非货币性资产交换准则的比较、非货币性资产交换准则中的"公允价值"及"非货币性资产交换与盈余管理关系",对现有研究关键问题进行较系统阐述,提出了对准则进行实证检验和设计内部控制制度的相关建议。

Earnings Management is very important in the financial accounting research field.Some listed companies used the non-monetary assets transaction as the method of earnings management.The paper collates all the non-monetary transaction accounting standards of P.R.C from past to present,emphasizing the comparison of non-monetary transaction accounting standards in each period.And the paper pays much attention to the 'fair value' in the non-monetary transaction accounting standard and the relation between non-monetary transaction and earnings management.Based on this,the authors expound the key issues of existing research systematically and put forward the idea of empirical test and design of the internal control system about non-monetary transaction accounting standard.