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.
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