第2章上市公司盈余管理的相关理论问题。
Chapter 2 Relevant theoretical question of surplus management of listed company.
这为研究我国上市公司盈余管理打下了理论基础。
These lay a theoretical foundation forinresearching listed companies' Earnings Management.
提出规范我国上市公司盈余管理的相关对策和建议。
It proposes the relevant countermeasures and Suggestions of norming surplus management of the listed company in our country.
研究结果表明：（1）我国上市公司盈余质量普遍较低。
The results show that:(1) The earnings quality of China's listed companies is relatively low.
文章研究上市公司盈利预测误差对公司盈余管理行为的影响。
The paper researches the influence of earnings forecast deviation on earnings management behavior of listed companies.
对我国国有控股上市公司盈余管理的特殊动机和手段进行分析；
Study the special motives and methods of earnings management of the state-holding listed companies.
近年来，上市公司盈余信息不实问题已成为全社会关注的焦点。
In recent year, the dishonesty of earnings information in listed companies has became a social focus.
上市公司盈余管理是当今全球证券市场上一个普遍存在的现象。
Earnings management of listed companies is a common phenomenon in global security market now days.
本文就准则的变动实施对上市公司盈余管理的影响进行了分析。
In this paper, there is analysis of impact of listed companies report on changes regarding the implementation of new CAS.
作为一个公司拥有者，你被赋与附属于股票之公司盈余与投票权。
As an owner, you are entitled to your share of the company's earnings as well as any voting rights attached to the stock.
上市公司盈余管理问题是近年来我国会计理论界研究的热门问题。
Earnings management of the st listed companies is a popular question in accountant theory of our country in recent years.
上市公司盈余管理问题不仅是一个会计问题，而且是一个复杂的社会问题。
Earnings management of listed companies is not only a question of accounting issues, but is a complex social problem.
本文即是采用实证的方法研究了新准则对不同行业上市公司盈余管理的影响。
This paper adopts the empirical method to study new accounting standards 'impact on earnings management that leaves in the different sectors.
并在此研究基础上研究我国证券市场的相关监管制度对上市公司盈余管理的影响。
On the level of above actions, the paper starts an investigation on the influence of related supervisory laws and regulations of China's security market on earnings management of listed companies.
针对这些影响因素，从博弈论角度提出了一些解决方法，以规范上市公司盈余管理行为。
In view of these influence factors, some solutions were proposed from the game theory Angle, to guide the listed companies 'earnings management.
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.
最后，针对影响上市公司盈余质量的基本因素，提出提高我国上市公司盈余质量的若干建议。
Finally, considering the basic factors influenced listed companies 'earnings quality, we put forward several Suggestions for improving earnings quality of listed companies in our country.
文章的重点是运用实证与财务分析的方法，研究上市公司盈余管理现状及新会计准则将带来的影响。
This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method.
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.
本文通过规范研究和实证研究的方法，在前人研究的基础上对我国上市公司盈余管理方式进行研究分析。
Through ways of standardized and empirical research, the thesis researches and analyzes listed companies' methods of earnings management on the basis of predecessors' researches.
其次，逐一分析了中国上市公司盈余管理的手段，剖析了上市公司进行盈余管理产生的经济后果及其影响。
Second analysis the method of earnings management, dissect with the practical cases of the listed companies for positive effect.
结合我国的具体情况，分析我国上市公司盈余管理的主要动因，并对我国上市公司盈余管理的行为进行评价。
Combining the concrete conditions, it analyses the main reason of surplus management of the listed company, and appraises to the behavior of surplus management of listed company in our country.
第四部分主要讨论我国上市公司盈余管理行为的理论和现实因素，对盈余管理行为的各利益相关方进行了博弈分析。
The fourth part mainly discussed the theory and the realistic factor which affected the earnings management, and carried on the gambling analysis to the related parties.
第四部分主要讨论我国上市公司盈余管理行为的理论和现实因素，对盈余管理行为的各利益相关方进行了博弈分析。
The fourth part mainly discussed the theory and the realistic factor which affected the earnings management, and carried on the gambling analysis to the related parties.
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