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.
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.
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.
第4章新准则下盈余管理手段的识别方法。
Chapter 4 The discernment methods of surplus management in new criterion.
发现两种手段的调增盈余行为都对公司业绩有显著的负面影响，而使用非主营业务ROE进行的盈余管理对公司业绩的影响更显著。
We find that the income increasing by both methods of earnings management have bad effect to the future outstanding achievement of the company, and the effect of non-core ROE is more serious.
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.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
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.
盈余管理是导致上市公司会计信息失真的重要原因，文章从信息不对称角度分析了盈余管理产生的原因，总结了我国上市公司常用的盈余管理手段，并有针对性地提出了相应的治理办法。
From the Angle of information asymmetry, this thesis analyses the cause of management of surplus, and sums up the common ways of management of surplus used in our stock companies.
本文以利润操纵与盈余管理之间的辨析开始，明确了本文所研究的利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。
This paper begins with the relationship of profit manipulation and surplus management, defining profit manipulation as corporation behavior of increasing or reducing profit via illegal means.
本文以利润操纵与盈余管理之间的辨析开始，明确了本文所研究的利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。
This paper begins with the relationship of profit manipulation and surplus management, defining profit manipulation as corporation behavior of increasing or reducing profit via illegal means.
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