最后针对我国上市公司的盈余管理行为提出了相关对策和建议。
At last, the relevant countermeasures and Suggestions are conducted against our earnings management of listed companies.
本文从我国亏损上市公司的盈余管理方式选择的角度进行研究。
In this paper, I have studied the choice of Methods of Earnings Management in Loss Listed Companies in China.
而上市公司的股权结构对上市公司的盈余管理有一定的影响，进而影响到公司的盈余质量。
After analyzing the major factors affecting accounting earnings, we find that the controlling shareholder plays an important role in the earnings management which can affect earnings quality.
陆宇建。 从ROE与ROA的分布看我国上市公司的盈余管理行为，经济问题探索，2002（3）：63-39。
Lu yujian . Analyze Chinese listed companies' Earnings Management by the distribution of ROE and ROA, INQUIRY INTO ECONOMIC ISSUES, 2002(3):63-39.
第三部分在介绍博弈论理论的基础上，对我国上市公司的盈余管理行为进行了博弈分析，指出这种行为的出现是一种必然现象。
The third part analyzed the earnings management on the foundation of introducing the Game Theory, and pointed out that this kind of behavior was an inevitable phenomenon.
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.
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.
以我国国有控股上市公司的产权安排特点和缺陷为基础，论述其盈余管理行为。
Discuss the earnings management behavior of state-holding listed company based on its property right characteristic and defect.
因此，证券市场自建立以来上市公司财务舞弊事件就从未间断，盈余管理成为我国上市公司的普遍行为。
Therefore, the financial frauds have never stopped since the stock market was founded. Earnings management has become a prevalent behavior of the 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.
本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
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.
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.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
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.
如果正常的经营活动不能扭亏，上市公司便会通过盈余管理手段来避免亏损或扭亏为盈。
If the normal business activities can not reverse their losses, listed companies will be through the means of earnings management to avoid loss or profit.
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.
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.
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.
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.
本文利用2003年675家符合研究要求的上交所上市公司作为样本，研究了董事会监管与盈余管理之间的关系。
This paper investigates the relationship between board monitoring and earnings management, based on a broad cross-sectional sample of 675 qualified listed companies in 2003.
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.
结合新会计准则的变化，从各个具体准则的角度分析了上市公司新的盈余管理手段和方法。
Combining the changes of new accounting criterion, it analyses the new surplus management methods of the listed company in terms of each concrete criterion.
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.
大量的研究结果表明，上市公司存在很强的盈余管理动机，使得我国证券市场中盈余管理现象较为普遍。
A lot of research results show that there is a strong motivation on earnings management in most listed companies. Earnings management is very prevalent in China's capital market.
大量的研究结果表明，上市公司存在很强的盈余管理动机，使得我国证券市场中盈余管理现象较为普遍。
A lot of research results show that there is a strong motivation on earnings management in most listed companies. Earnings management is very prevalent in China's capital market.
应用推荐