公允價值計量模式下的盈余管理研究.pdf

1、蘭州大學(xué)碩士學(xué)位論文公允價值計量模式下的盈余管理研究姓名：陳益云申請學(xué)位級別：碩士專業(yè)：工商管理財務(wù)管理指導(dǎo)教師：田中禾20090401ABSTRACTWiththedevelopmentofeconomy，ThehistorycostaccountingmethodcannotfulfilltherequirementofaccountinginformationusersUndertheeconomicbackground，thet

2、reasurydepartmentissuednewaccountingprincipleonFebruary15，2006Fairvalueofthereuseareitsdistinctfeatures，ithas17criteriaof38guidelinesuseoffairvalueCorrespondingFairvalueisameasurementofaccountingcharacter，Ithasnotcontact

3、WithearningsmanagementHoweverbeingfairvaluemodelhavesomeparticularitiesintheprocessofapplying，MakesthefairvalueasadoubleedgedswordIthaveimprovedtheusefulnessofaccountinginformation，buthavegivenlistedcompanydecision—makin

4、grightfreelyIthasopenedupanewspaceforthecompanytoearningsmanagementInthispaperselectedsixrepresentativecriteriainwhichthefairvaluereferencedwidelypointedouttheapplicationoffairvalueinthesebusiness，，Analysisearningsmanage

5、mentspaceunderthemodel，andcombinedfinancialreportingoflistedcompanywithinthepasttwoyears，andselectarepresentativeofthecompany’SfinancialdataAnalysisbycomparingDiscussedfinancialimpactunderreasonableearningsmanagementinli

6、stedcompaniesindetailIntheend，PointedouttheappropriateearningsmanagementCallcontrolthefinancialdata，reducingtheriskofdefault，offsettheadverseeffectsofNoncontrollable，andhelpbusinessthroughthefinancialcrisisHowevermustpay

7、attentiontothebenefitsoftheearningsmanagementisonlytemporaryitjustchangetheactualearningsoflistedcompaniesindifferentperiodteflectanddistribution，andshouldnotincreaseOrdecreaseintheactualsurplusoflistedcompanies，SO，liste