...管理成因及其对策 [事业财会 Accounting and Financial of Institution] 上市公司的盈余管理 [企业管理 Enterprise Management] 关于上市公司盈余管理的治理 [理论探索 Theoretical Exploration] ..
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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.
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.
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