新会计准则的实施尤其是新准则中公允价值计量属性的应用,将对企业的盈余管理行为产生较大影响,公允价值的规范使用是能够防范盈余管理行为的,但结合我国实际情况,公允价值又在一定程度上会成为企业操纵利润的工具。本文分析了利用公允价值进行盈余管理的手段,并提出在谨慎运用公允价值的同时也要积极营造公允价值的适用环境,让规则的制订和实际运用能够有效统一。 The implementation of the new accounting standards, especially the application of the fair value measurement attributes in the new standard, will have a greater impact on the earnings management behavior of the enterprise. The normal use of fair value is able to prevent the earnings management behavior. However, in light of the actual situation in our country, the fair value To a certain extent, it will become a tool for enterprises to manipulate profits. This paper analyzes the means of using the fair value for earnings management and puts forward that we should actively create the applicable environment of fair value while making fair use of the fair value so that the formulation and actual application of the rules can be effectively unified.