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.
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