Abstract
Since the fair value has been used, it has always been paid more attention to, after the financial crisis, it has caused widespread denunciation of the academic session. In the new accounting standards issued in 2014, the attention of fair value has always been very high, which can reflect the influence of enterprises on earnings management through the measurement of fair value. By describing the application of fair value under the new criteria to pave the way for the following description. The back illustrates the impact of fair value on earnings management under the new guidelines. At the end of the paper, some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.