第三部分：公用事业企业盈余管理的动因及效应分析。
The third section: The analysis about the reason and effect of public utilities companies ' earnings management.
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.
不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。
Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.
盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
关于财务管理的目标，主要观点有：利润最大化、每股盈余最大化、股东财富最大化、企业价值最大化。
The main viewpoints on goals of financial management are as follows: profit maximization, surplus maximization of each stock, stockholder wealth maximization, and company value maximization.
一组企业的某些盈余管理的代表必须通过计算。
Several of our earnings management proxies have to be computed for a group of firms.
盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies.
这不仅标志着我国新企业会计准则体系的诞生，也将对企业，尤其是上市公司盈余管理产生深刻影响。
This not only symbolizes the birth of our country's new accounting standards system, but also it will has the profound influence on earnings management of corporations especially the listed companies.
而后本文分析和列举了企业进行盈余管理的动机，并且从经济学、审计学和心理学角度分析了盈余管理存在的原因。
Then this analysis and listed enterprises earnings management motivation, and from economics, auditing and psychology point of view of the reason for the existence of earnings management.
而后本文分析和列举了企业进行盈余管理的动机，并且从经济学、审计学和心理学角度分析了盈余管理存在的原因。
Then this analysis and listed enterprises earnings management motivation, and from economics, auditing and psychology point of view of the reason for the existence of earnings management.
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