The Research On The Earnings Quality Of Harbin Hatou Investment Co Ltd Under The Fair Value Measurement

With the ministry of finance issued the new accounting standards in 2006, the fair value step on this big stage of the Chinese economy, due to the particularity of fair value at the same time, it brought together millions of people’s attention.A historic reform of the accounting standards, can bring about what kind of results, the impact on the quality of accounting information is a positive or negative, to the already fierce academic debate, and as the U.S. economic crisis and its spread worldwide, in the developed countries have mature fair value measurement model have also been pushed to the forefront. In 2014, the ministry of finance issued NO.39 accounting standards, since July 1,2014 in all of the implementation of accounting standards for enterprises within the scope of business, encourage the overseas listed companies perform ahead of time. The highlight of the standards specification is the definition of fair value, for the fair value measurement model provides a more complete application guide and operation specification. This is also is our country in the international convergence of accounting standards is an important step in the road.The wide use of fair value, for some the recognition, measurement and presentation of the accounting elements produced significant influence, and also some impact to the accounting information quality. In numerous accounting information, surplus information is very important for a quality, can be used as the key to many decisions. The fair value measurement model will affect earnings quality information?In this paper, by adopting the combination of normative analysis and case study method, first reviews the basic theory of fair value and earnings quality, and combine the two, the fair value measurement model for ever generalizes the earnings quality in relation to the research conclusion. Then, select the ha vote shares to analyze specific object as a case, through the two aspects of financial index system and relevant model on the quality of its surplus under the fair value measurement model is evaluated.In this paper, the research conclusion is as follows:there is no denying the fact that fair value measurement model in the relevance, timeliness of earnings quality information reaction has incomparable advantage, but in the process of practical application received quality and so on factors, market environment, investors provide a space for earnings manipulation to a certain extent, and increases the risk of the enterprise. Therefore, to seek the fair value measurement mode, how to correctly evaluate the quality of enterprise surplus, is necessary to further improve the use of fair value.