上市公司利用公允价值操纵利润的动机、空间及其对策
Fair value of a listed company controlled by the profit motive, space and countermeasure

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。
Abstract: the fair and just value once more introduction is complied with the new criterion international hastens within evitable request, but the introduction whether can create the operation profit phenomenon massively appear once more receives people’s widespread attention.
我自己修改后的翻译：
Abstract: the fair and just value once more introduction is a evitable request which is complied with the trend of the new criterion to be international, but the introduction whether will make the phenomenon of profit operation massively appear once more receives people’s widespread attention.

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。
In China, listed company urge to operate the profit in each kind of benefit, and under the new criterion in the non-currency property exchange, the debt reorganization, the investment real estate introduced the fair and just value to provide the new space for the profit operation.
我自己修改后的翻译：
In China, listed companies urge to make profit manipulation for certain purposes, and under the new criterion in the non-currency property exchange, the debt reorganization, the investment real estate introduced the fair and just value to provide the new space for the profit operation.

因此，如何防范上市公司操纵利润是关键。本文就上市公司利用公允价值操纵利润的动机、空间提出相应的对策。
Therefore, how to prevent the listed company from operating the profit is the key. This article aims at providing the corresponding countermeasure for which listed companies using the fair and just value to operate profit at that motive and space

The incentive, space and countermeasure of listed companies using fair value

Abstract

Reintroduction of fair value is complied with convergence to international accounting rules. However, whether this would bring in earnings manipulation receives extensive attention.

In china, listed companies may carry out earnings manipulation owing to all kinds of benefits, while fair value introduced in non-monetary asset exchange, liability reorganization and investing real estate under new accounting rules have provided new space for earnings manipulation.

Therefore, how to prevent listed companies from manipulating earnings is our key attention. The article will first discuss the incentive of listed companies using fair value in earnings manipulation, followed with space and finally the countermeasure.