| 公允价值视角下我国企业盈余管理的原因与对策 |
| |
| 引用本文： | 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].南华大学学报(社会科学版),2013,14(1):61-63. |
| |
| 作者姓名： | 戴经斌 |
| |
| 作者单位： | 南华大学附属第一医院,湖南衡阳,421001 |
| |
| 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。
|
| 关 键 词： | 公允价值 盈余管理 企业自身建设 政策法规约束 |
| 收稿时间： | 2012/10/16 0:00:00 |
The Influence and Countermeasures of Fair Value Measurement to Our Enterprise’s Earnings Management Behavior |
| |
| DAI Jing bin.The Influence and Countermeasures of Fair Value Measurement to Our Enterprise’s Earnings Management Behavior[J].Journal of Nanhua University(Social Science Edition),2013,14(1):61-63. |
| |
| Authors: | DAI Jing bin |
| |
| Institution: | DAI Jing-bin(The First Affiliated Hospital of the University of South China,Hengyang 421001,China) |
| |
| Abstract: | 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. |
| |
| Keywords: | fair value earnings management management and development of the enterprise policy regulations |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《南华大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《南华大学学报(社会科学版)》下载免费的PDF全文 |
|
