【作者】 郑胜寒；

【导师】 王河流；

【作者基本信息】 集美大学 ， 会计学， 2010， 硕士

【摘要】 自从新会计准则出台后,对于公允价值的争议就不曾停止。2008年的全球金融危机,更是把公允价值问题推向了高峰。各界人士对公允价值认识不同,对于公允价值的褒贬不一。盈余管理一直是一个热点问题,盈余管理事件时有发生,杜而不绝。对于公允价值的研究愈发重要,盈余管理也是市场经济健康发展所必须重视的一个问题。在金融危机中,各大投行存在盈余管理行为,公允价值也颇受争议。本文所研究的公允价值与盈余管理二者之间的关系,对于正确认识公允价值和规制盈余管理是至关重要的。首先,在全面收益观理论基础上,系统分析公允价值与盈余管理关系,指出公允价值在根本上能够有效规制盈余管理。其次,从会计分期、权责发生制的时间因素角度,指出公允价值能够弥补会计分期和权责发生制的缺陷,有利于规制盈余管理。接着,从会计原则、会计方法、会计估计的空间因素角度,指出在实践中公允价值难免成为盈余管理的工具。然后,重点运用博弈模型,并结合次贷危机,论证各方关系博弈对公允价值的正确适用与盈余管理的影响,并指出公允价值最终会得到发展,盈余管理会受到规制。最后,笔者从公允价值角度、企业角度、投资者角度、监管者角度,提出了完善公允价值和盈余管理规制的建议。对于公允价值会计建设,笔者大胆提出以公允价值合理计量为标准,对金融工具等资产品种进行优化,以提高会计信息质量和规制盈余管理。对于监管者监管力度的加强,主张从惩处力度和惩处概率两方面提高监管力度,重点在于提高惩处概率。更多还原

【Abstract】 Since the introduction of new accounting standards, the dispute of fair value has never been stopped. The global financial crisis in 2008 pushed the fair value problem to a new peak. Public awareness and judgments on the fair value are different. Earnings management has been a hot issue, it frequently occurs, can’t be eliminated. The research of fair value becomes increasingly important, and earnings management is also necessary for the healthy development of market economy. In financial crisis, each big investment bank existed earnings management behavior,the fair value was controversial. Study on the relationship between fair value and earnings management is essential for correct understanding of them.Firstly, based on the comprehensive income theory, the paper analyses the relation between the fair value and the earnings management, pointing out that the fair value can fundamentally regulate the earnings management effectively. Secondly, from the angle of some time factors about accounting periods and accrual basis, the thesis explains that the fair value can make up for accounting period and accrual basis, and is conducive to earnings management regulation. Thirdly, the thesis also points out that the fair value in practice will inevitably be a tool for earnings management from the space factors such as accounting principles, accounting methods, accounting estimates. Fourth, focus on using game model, combining with the sub-prime crisis, it argues that games by the parties influence the right application of the fair value and earnings management, and indicates that fair value will eventually be developed and earnings management will be regulated.Finally, from the point of fair value, enterprise, investor, and the regulator, it makes some proposals for the improvement of the fair value and regulation on earnings management. On the construction of fair value accounting, the author boldly proposes a reasonable fair value measurement standard. By optimizing the financial tools and other assets varieties, we are able to improve the quality of accounting information and regulate the earnings management. In order to strengthen supervision of the regulator, the author advocates an increase of the punishment intensity and probability, in which the importance lies in raising punishment probability.更多还原