Research On The Forecasting Ability And Influencing Factors Of Fair Value Earnings Of Manufacturing Listing Corporation

Fair value plays an important role in the market. With its future orientation, it is useful in decision-making guidance because it provides information of future surplus for stakeholders such as investors. Especially in 2006, the new accounting standards for business enterprises will take fair value as one of the five major measurement attribute, a number of specific criteria use the fair value measurement clearly, it is obvious that fair value has been referred to a very important position. However, it is affected by the excessive dynamic and estimation of its own, most of the fair value in reality will be used by individuals, for individuals to create earnings price, unable to realize the balance of the market and ensure the fair competition environment, and also lost the fair value of the budget capability attributes. However, the use of fair value is imperative, strengthen management, the use of properly, the fair value will play a very large positive role, so the study on the fair value of the earnings forecast and the impact factors is a problem needs to be solved urgently in the accounting field of our country.This paper to basic accounting knowledge as the research object, focusing on fair value contains the content and the manufacturing listed companies promote, main research contents are: accounting objectives, assets and liabilities, the movement of capital revenue and other, through the analysis of the assets and liabilities of listed companies, research on the relationship between ownership and management by fair value earnings prediction method, is used to predict the effective analysis of the prospects of the business. On the one hand, based on financial statement data and comparison in recent years, Shanghai and Shenzhen fair value are the number of samples, combined with multiple linear regression method analysis of the fair value of earnings forecast of influence; on the other hand, corporate debt contract index and marketization degree and enterprise comprehensive management ability score, take the middle value and statistical grouping, influence analysis of the three on the fair value of the predictive ability of using statistical grouping method. Through the above analysis, it can be known that the stronger the earning forecast ability of listed companies, the higher the frequency of the use of fair value, the better the market prospects, the fair value and the ability to predict the market earnings. That is to say, the ability of fair value earnings forecast is the most important ability for speculators and business managers to make market decisions. And the influence factors of the ability is the enterprise debt contract index, marketization degree and enterprise comprehensive management ability, the stronger the fair value of the earnings forecast, enterprise debt rate less and higher marketization process, then enterprise management ability better. This article will be in-depth study of the fair value of the standard, how to improve the process of enterprise market, improve the ability of enterprise management, to further strengthen the role of external supervision, etc..