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自2007年以来,我国会计准则对公允价值计量属性的引入及对公允价值计量的相关内容的反复修订,推动了我国会计准则体系的进一步扩展和完善。伴随着公允价值计量的应用,其在衡量企业业绩方面的作用日趋凸显。与此相适应,以企业业绩为基础的管理层薪酬契约对管理层的激励作用有何关系?公允价值计量的会计信息在管理层薪酬激励机制中如何发挥作用,以及管理层薪酬契约有效性如何,这是本文要研究的问题。
Since 2007, the introduction of China’s accounting standards on the measurement of fair value and the revision of the related content of fair value measurement have promoted the further expansion and improvement of China’s accounting standards system. With the application of fair value measurement, its role in measuring business performance has become increasingly prominent. What is the relationship between executive compensation contract based on enterprise performance and management’s incentive function? How does the accounting information of fair value measurement play a role in management compensation incentive mechanism and how effective management compensation contract? This is the question to be studied in this article.