盈余管理在西方国家的会计理论界已有三十多年的研究历史，随着我国社会经济的迅速发展，盈余管理在我国公司中的应用也越来越普遍，它已经不再是一个简单的会计问题，而是发展成为了一个较为复杂的社会问题。2007年新会计准则引入了公允价值计量属性，公允价值计量在一定程度上给了我国公司选择会计政策的自主权，从理论角度来看，公允价值计量为公司进行盈余管理提供了可能，因此，利用公允价值进行盈余管理成了人们最大的担忧，研究公允价值与盈余管理的关系也显得十分必要。 本文首先对国内外有关盈余管理的研究和公允价值的研究进行综述，并在此基础上提出了本文的研究方法。其次，详细阐述了公允价值在我国上市公司实际业务中的应用，并就公允价值计量对上市公司经营成果的影响进行细致分析，从理论角度得出我国上市公司利用公允价值计量进行盈余管理的可能性，基于此提出了本文的四个假设。再者，以我国上市公司从2006年末至2009年末的数据资料为基础，对修正的JONES模型进行改造，加入公允价值变动损益和控制变量两个变量，利用SPSS等统计分析工具，实证研究公允价值计量与盈余管理的关系，并得出本文所提出的四个假设均不成立。 从研究的结论来看，我国上市公司普遍存在盈余管理，但运用公允价值进行盈余管理的行为并不明显。最后，本文就我国上市公司盈余管理现状提出相关对策和建议，强调在提高会计从业人员素质的同时，要严格执行会计准则，完善会计信息披露制度和加强对上市公司的监管。

Earnings management has thirty years of research history in western countries , with the rapid development of China's social and economic，earnings management application in China is becoming more and more common, it has also not is a simple accounting problems, but the development has become a complex social problems. In 2007, new accounting standards introduced the fair value measurement attribute, fair value measurement in a certain extent gives companies the choice of accounting policy autonomy, from theory perspective, the fair value provides ability for the company to earning management, therefore, use fair value of earnings management becomes the biggest worry, studying the relation between the fair value and earnings management also becomes necessary. Firstly, This paper reviewed the research about earnings management and fair value at home and abroad, and the paper’study method was brought forward based on this research. Secondly, this paper expounds the fair value of the actual business in the application at the listed companies, the fair value of listed companies operating results were analyzed carefully, the influence of obtained from a theoretical perspective by listed companies in the fair value measurement of the possibility of earnings management, put forward in this paper based on the four assumptions. Moreover, take the listed companies’s data in China from the end of 2006 to the end of 2009 as a basis, and modified the JONES model, joined the changes in the fair value and losses and control variable two variables, use SPSS statistical analysis tools, empirical study the relevancy of the fair value measurement and earnings management.and draw the relationship of the presented four assumptions are not established. Judging from the conclusion of the research, All of listed companies generally exist by earnings management, the fair value of the listed companies in China by earnings management behavior is not obvious. Finally, this paper takes situation about earnings management listed companies in China, and put forward the relevant strategies, Suggestions on improving accounting practitioners emphasized at the same time, we must strictly enforce accounting standards, perfect the accounting information disclosure system and strengthen the supervision of the listed companies.