Research On The Effect Of Fair Value Measurements On Executive Compensation From Contract View

To measure the effect of fair value measurement management is our country in recent years in the management compensation contract to develop new ways to develop the process,as China's market economy reform,management idea and specific management mode change,how to management the examination has become the focus of the current management of salary reform.For China's enterprises,especially listed companies,cash flow as a part of the assets of the company and the management performance,itself is the actual situation of the company operating performance,but the company has no feedback effect on the future development.Therefore,the fair value of the compensation policies introduced management compensation system,and the introduction of the management assessment and monetary compensation accounting process in the management of the labor enthusiasm and business impact,to become the new direction of China's current management of fair value compensation contract making the effect of the.The paper is discussed on the problem of fair value measurement and management compensation contract formulation,through the relevant management mode of domestic and foreign literature analysis and management,combined with GTA data,and by using analysis software,the sample data of listed companies as the research object,analyzing software to generate data,advantages and disadvantages the introduction of management compensation issues of fair value measurement to measure,but also hope to develop China's listed companies management compensation contracts for further improvement.Through the comparative analysis,what can be seen is that there is a strong relationship between the fair value measurement and the management of monetary compensation,which has a direct positive correlation to the management of monetary compensation.However,the listed companies in China will be considered the existence of the phenomenon of the calculation process of the introduction of the fair value of the management compensation contracts,the phenomenon makes the management compensation contracts by enterprises in other aspects of earnings management is less affected,this is our future in the use of fair value measurement should pay attention to the problem.