营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-' tion , taxes on production and the depreciation of fixed assets.
而对于盈余现金保障倍数(SSCM)和每股营业现金净流量(NCFPS)股改前后其统计值均没有通过显著性t检验。
And as for security surplus cash multiples (SSCM), net operating cash flow per share (NCFPS) have not passed obviously t test.
发现两种手段的调增盈余行为都对公司业绩有显著的负面影响，而使用非主营业务ROE进行的盈余管理对公司业绩的影响更显著。
We find that the income increasing by both methods of earnings management have bad effect to the future outstanding achievement of the company, and the effect of non-core ROE is more serious.
发现两种手段的调增盈余行为都对公司业绩有显著的负面影响，而使用非主营业务ROE进行的盈余管理对公司业绩的影响更显著。
We find that the income increasing by both methods of earnings management have bad effect to the future outstanding achievement of the company, and the effect of non-core ROE is more serious.
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