第5章盈余管理的治理对策和建议。
Chapter 5 Countermeasures and Suggestions of norming surplus management.
债务法；递延所得税资产；盈余管理。
我国上市公司中盈余管理现象普遍存在。
It is a universally acknowledged that profits from listed companied be managed properly.
会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
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.
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.
上市公司；盈余管理；季度分布特征；中报盈余质量。
Listed companies; Earnings management; Quarterly distribution characteristics; Earnings quality of interim financial report.
相对盈余管理的收益而言，实施盈余管理的成本比较小。
Compared with income of enforcing earnings management, cost is relatively small.
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.
本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。
This article studies earnings management of accruals and earnings persistence on public companies.
效率性盈余管理是正和博弈，它会激发管理者的生产性寻利行为；
Efficient earnings management is a positive-sum game, and will leads to management's profit-seeking actions.
国外盈余管理的研究已有二十余年，我国的盈余管理研究才刚刚起步。
It has taken more than twenty years to study earnings management in abroad, while our country begin to study it lately.
本文对上市公司2001年债务重组准则盈余管理诱因进行了实证检验。
This paper studies whether the earnings management's main factors of 2001 Debt Restructuring Standard.
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.
盈余管理存在原因很多，委托代理关系是盈余管理得以存在的重要原因。
There are many reasons of the existing earnings management, the main reason is Principal-Agency.
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.
在对行业差异和盈余管理进行分析的基础上我们还提出了相关建议以资参考。
Furthermore, we propose some Suggestions based on analyses of industry difference and earnings management only for reference.
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.
盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。
Empirical research design on earnings management includes aggregate accruals models, specific accrual models and frequency distribution approach.
会计报告的提供者具有各种盈余管理的动机，他们构成了盈余管理的激励因素。
The providers of the accounting reports have various motivations of earnings management, which are stimulating factors.
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.
国内的研究则主要集中在对盈余管理的存在、配股行为和保牌行为等问题的研究。
The internal researches focused on the existence of earnings management, the behavior of rationing shares, and the behavior of keeping the honor "Listed Company".
基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。
The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。
The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
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