CAJ | 학술논문

公允价值仅仅是为了提高会计信息质量相关性而引入的一个计量属性，公允价值计量与盈余管理之间并无必然联系。但是，由于现阶段我国资本市场发展还不完善以及公允价值理论本身在运行中的一些缺陷，公允价值的引入很可能会成为上市公司进行盈余管理的工具。
공윤개치부부시위료제고회계신식질량상관성이인입적일개계량속성，공윤개치계량여영여관리지간병무필연련계。단시，유우현계단아국자본시장발전환불완선이급공윤개치이론본신재운행중적일사결함，공윤개치적인입흔가능회성위상시공사진행영여관리적공구。
Fair value is only a measurement attribute in order to improve the quality of accounting information and the correlation ,between the fair value and earnings management is not necessarily linked.However,at this stage because of China's capital market development is not perfect and the fair value of the theory itself in the operation of some defects ,the introduction of fair value is likely to become a listing Corporation to conduct earnings management tool.