上市公司利用公允价值操纵利润的动机、空间及其对策

摘 要： 公允价值的再次引入是顺应会计准则的国际趋同的必然要求，但其引入是否会再次造成操纵利润现象的大量出现受到人们的广泛关注。我国上市公司在各种利益的驱使下很可能对利润进行操纵，而新准则下在非货币性资产交换、债务重组、投资性房地产中引入公允价值为操纵利润提供了新空间。因此，如何防范上市公司操纵利润是关键。本文不仅就防范利润操纵提出普遍性的对策，还针对利用公允价值操纵利润的特点提出相应的对策。
关键词： 公允价值；利润操纵；动机；空间；对策

Goes on the market the company to use the fair and just valueoperation profit the motive, the space and its the countermeasure

Abstract: The fair and just value once more introduction iscomplied with accountant the criterion international hastens withinevitably request, but it introduces whether can create the operationprofit phenomenon massively to appear once more receives people'swidespread attention. Under our country goes on the market the companyto urge in each kind of benefit very possibly to carry on theoperation to the profit, but under the new criterion in the non-currency property exchange, the debt reorganization, the investmentreal estate introduced the fair and just value to provide the newspace for the operation profit. Therefore, how guards against goes onthe market the company to operate the profit is the key. This articlenot only proposes the universal countermeasure on the guard profitoperation, but also aims at the use fair and just value operationprofit the characteristic to propose the corresponding countermeasure.
Key word: Fair and just value; Profit operation; Motive; Space;Countermeasure