因此，本文试图对上市公司的治理结构与盈余管理及其两者关系进行系统的规范分析和实证研究。
So, the paper aims to does systematic theoretical analysis and positive research on the relationship between corporate governance structure and earnings management of listed companies.
解释分析实证研究的结果，提出改善我国证券市场环境，治理我国上市公司过度盈余管理行为的现实对策。
I explained the result of positive research, advanced some countermeasures to improve the domestic securities market circumstance and some advices to control the excessive earning management.
第5章盈余管理的治理对策和建议。
Chapter 5 Countermeasures and Suggestions of norming surplus management.
盈余及时性作为上市公司财务报告的关键特征之一，是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
As one of the key characteristics financial reporting of listed companies, earnings timeliness plays an important role in contracting between company management and stakeholders.
尽管不同治理结构下的内部控制对盈余管理的作用存在差异，但差异不显著。
Although internal controls under different governance structure make different influence to earnings management, the difference is not significant.
上市公司的治理结构是影响盈余管理的关键因素。
Governance structure of listed company is the key factor which affects earnings management.
盈余质量受到众多因素的影响，公司治理结构无疑是最重要的因素之一。
Earnings quality affected by many factors, and the corporate governance structure undoubtedly is one of the most important factors.
银行债权人对企业盈余管理的监督是银行债权治理的一个方面。
Banks supervision over earnings management of the firms is one side of the credit governance.
本文主要分析内部治理机制对盈余质量的影响。
This article analyzes the impact of internal governance mechanisms on the earning quality.
论文以2005年中国民营上市公司为样本，分析了公司治理与公司盈余管理之间的关系。
With the sample of civil-owned listed company in 2005, the paper analyzes the relation between corporate governance and earnings management.
在研究盈余管理的本质及方法的同时，从公司治理的角度探讨如何对盈余管理予以合理规范并寻找强有力的监控机制，形成一个有效的公司治理结构。
This paper studies the essence and method of surplus management, meanwhile, discusses the reasonable standard and strength supervise mechanism tof orm a effective corporation governing structure.
盈余管理是导致上市公司会计信息失真的重要原因，文章从信息不对称角度分析了盈余管理产生的原因，总结了我国上市公司常用的盈余管理手段，并有针对性地提出了相应的治理办法。
From the Angle of information asymmetry, this thesis analyses the cause of management of surplus, and sums up the common ways of management of surplus used in our stock companies.
然后，采用规范研究方法分析了内、外部公司治理结构对盈余管理产生的影响。
Then, the thesis adopts normative research method to analysis the effect of external and internal governance structure on earnings management respectively.
然后，采用规范研究方法分析了内、外部公司治理结构对盈余管理产生的影响。
Then, the thesis adopts normative research method to analysis the effect of external and internal governance structure on earnings management respectively.
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