| 戴经斌.公允价值视角下我国企业盈余管理的原因与对策[J].,2013,14(1):61-63 |
| 公允价值视角下我国企业盈余管理的原因与对策 |
| The Influence and Countermeasures of Fair Value Measurement to Our Enterprises Earnings Management Behavior |
| 投稿时间：2012-10-16 |
| DOI： |
| 中文关键词: 公允价值 盈余管理 企业自身建设 政策法规约束 |
| English Keywords:fair value earnings management management and development of the enterprise policy regulations |
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| 中文摘要: |
| 随着新准则对公允价值的引入和推行，以公允价值做为新的盈余管理工具日渐显现出来。要规范公允价值运用，防范盈余管理行为，一方面，应从内因入手，加强企业自身建设；另一方面，要从外因入手，突出政策法规约束。 |
| English Summary: |
| With the introduction and promotion of fair value in the new standards, fair value has been increasingly used as a new earnings management tool. To apply the fair value properly and regulate the behavior of earnings management, on one hand, the enterprise should start with the internal causes, strengthen its own management and development; on the other hand, the company should consider external factors, highlight the constraints of policies and regulations. |
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