摘要
从公允价值和高管薪酬这两个热点话题入手分析,探究两者与盈余管理的内在联系。由于盈余管理与会计信息联系紧密,盈余管理过度会使会计信息失真,会计信息的可靠性与真实性程度大大降低。所以,应通过完善会计准则和激励机制形成盈余管理的综合治理,解决我国盈余管理存在的问题。
Starting from the two hot topics of fair value and salaries of senior executives, this paper explores their inner links with earnings management. Because of the close connections between earnings management and accounting information, excessive earnings management will distort accounting information, and make the level of reliability and authenticity of accounting information greatly re- duced. Therefore, from these two important aspects, this paper attempts to solve the problems in earnings management through the comprehensive improvement of accounting standards and incentive mech- anism.
出处
《重庆理工大学学报（社会科学）》
CAS
2010年第11期28-30,共3页
Journal of Chongqing University of Technology（Social Science）
关键词
公允价值
薪酬激励
盈余管理
公司治理
fair value
salary stimulation
earnings management
corporate governance
