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摘要：随着中国经济的不断发展，历史成本模式已不能满足信息使用者的需求。在此背景下，我国于2006年颁布新会计准则，引入了公允价值计量模式。新准则的实施对上市公司的盈余管理产生了较大的影响，这也引发了人们对公允价值滥用的担忧。因此，对上市公司盈余管理这一问题的研究是十分必要和迫切的。21867
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本文首先介绍了公允价值与盈余管理的相关理论；在此基础上，结合案例分析，指出公允价值对上市公司盈余管理的影响。结果表明，东风汽车公允价值应用在一定程度上给了公司进行盈余管理的空间。最后，文章对公允价值应用下的盈余管理整治提出了政策建议，这些建议对于规范我国上市公司行为以及提高信息使用准确度有一定的实际参考价值；本文得出的结论是：公允价值计量不一定会导致盈余管理，但有可能会成为盈余管理借用的工具，公允价值将会在持续改进完善的基础上进一步发展，而盈余管理的产生有着各种动因及深厚的理论基础，这将是一个长期的治理过程。
毕业论文关键词：上市公司；公允价值；盈余管理
Research on the Influence of the Fair Value Using
to earnings Management of the Listed Companies
Abstract: As China's economy continues to grow, historical cost model can no longer meet the increasing needs of the users. In this context, China has promulgated new accounting standards in 2006, introducing the fair value measurement model. Implementation of the new guidelines has made a great impact on earnings management in listedcompanies. And it also raises concerns about the abuse of people's fair value. Therefore, it is necessary and urgent to study the earnings management problem of listing companies in china.
This paper first introduces the theory of fair value and earnings management；on this basis， combined with case studies, the paper then reveals the impact of fair value of earnings management in listed company. The analysis showed that，Dongfeng Automobile does exist earnings management tendency by using fair value measurement；Finally，provides some advice for the governance of earnings management on fair value measurement．The counter measures and suggestions have certain practical and referential value to standardize activities of the listed companies as well as to increase the accuracy of information application The conclusions in this paper，is that the use of fair value does not necessarily lead to earnings management，but it will become the tool of earnings management can borrow．fair value on the basis of continuous improvement will be more widely applied，the existence of earnings management have a profound theoretical basis and diyersincation motives，its governance is a long process．
Keywords: Listed Companies; Fair value; Earnings Management
目录
引言 1
一、公允价值及盈余管理概述 2
（一）公允价值的概述 2
1. 公允价值定义 2
2. 公允价值应用现状 2
（二）盈余管理的概述 3
1. 盈余管理定义 3
2. 盈余管理手段 3
（三）公允价值与盈余管理关系概述 3
二、公允价值在新准则中的应用及对公司盈余管理的影响 5
（一）投资性房地产中公允价值的应用及影响 5
（二）金融资产中公允价值的应用及影响 5
三、公允价值应用对东风汽车股份有限公司盈余管理影响案例分析 7
（一）案例背景 7
1. 东风汽车简介 7
2. 主要经营业绩数据 7