现行会计准则中公允价值应用与盈余管理

The Application of Fair Value and Earnings Management under Current Accounting Standards

公允价值的应用是为了会计人员提供更多的信息来分析财务报表中的相关内容。我国现在所采用的相关公允价值计量大多都非常缺乏活跃的市场,这使公允价值计量没有可以参照的前提,再没有可以作为基本参照的前提下依然要使用公允价值来计量,必须要依靠人为来判断与估计,这样就给盈余管理创造了巨大的空间。为防止会计人员利用应用公允价值进行盈余管理,应提高从业人员的素质与职业道德,加强监管机制,合理应用中介服务。

The application of fair value offers more information to accountants for analyzing relative contents of financial statements. The market is positive for fair value measurement in China. In this connection, there is no reference for fair value measurement and the judgment and estimation must be relied on human, creating a huge space for earnings management. To prevent accountants from doing so, accounting employees should improve the professional ethics with the enhanced regulation and proper intermediary services for the application.