企业公允价值运用与盈余管理的关联规则分析

Analysis of the Association Rules of Enterprise Fair Value Application and Earnings Management

面对近年来会计界与金融界日渐关注的公允价值运用问题,以随机抽选的138家非金融企业的上市公司财务报表数据为研究对象,选出与公允价值运用有关的若干财务指标,通过分析有关财务指标之间的关联规则,分析研究目前我国非金融企业的上市公司公允价值运用中利用计量资产减值损失进行盈余管理问题,分析数据显示:扭亏为盈企业在扭亏为盈年度利用公允价值变动损益的计量来调节利润的情况不显著,而扭亏为盈企业尤其是被"ST"公司中的扭亏为盈企业在扭亏为盈年度,采用减少资产减值准备达到扭亏为盈的盈余管理手段较为显著。

The appication of fair value has become an increasing concern in the finance and accounting field in recent years. This paper randomly selects 138 financial statements from non-financial listed companies. It studies a number of financial indicators related to the appication of fair value,and analyzes the association between these financial indicators to investigate the earnings management through the measurement of assets impairment losses in the use of fair value by Chinese non-financial listed companies. The analysis finds that companies do not seem to significantly adjust profits by calculating the fair value through profits and losses in the fiscal year ciation reserves to during which they turn losses into profits. But ＂ST＂ companies significantly reduce depreturn losses into profits in the fiscal year during which they turn losses into profits.