This paper adopts the empirical method to study new accounting standards 'impact on earnings management that leaves in the different sectors.

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。

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The research on earnings management in overseas has been carried out for more than 20 years. Meanwhile in China, this field is still on the initial stage, especially the empirical study.

在国外，有关盈余管理的研究已开展了二十多年，而国内这方面的研究则起步较晚，尤其是有关盈余管理的实证研究才刚刚开始。

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