南华大学学报：社会科学版
南華大學學報：社會科學版
남화대학학보：사회과학판
Journal of Nanhua University（Social Science Edition)
2013年
1期
61~63
,共null页
公允价值 盈余管理 企业自身建设 政策法规约束
公允價值 盈餘管理 企業自身建設 政策法規約束
공윤개치 영여관리 기업자신건설 정책법규약속
fair value ; earnings management; management and development of the enterprise ; policy regulations
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El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。
隨著新準則對公允價值的引入和推行，以公允價值做為新的盈餘管理工具El漸顯現齣來。要規範公允價值運用，防範盈餘管理行為，一方麵，應從內因入手，加彊企業自身建設；另一方麵，要從外因入手，突齣政策法規約束。
수착신준칙대공윤개치적인입화추행，이공윤개치주위신적영여관리공구El점현현출래。요규범공윤개치운용，방범영여관리행위，일방면，응종내인입수，가강기업자신건설；령일방면，요종외인입수，돌출정책법규약속。
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 enter- prise 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.
