Combining the concrete conditions, it analyses the main reason of surplus management of the listed company, and appraises to the behavior of surplus management of listed company in our country.
结合我国的具体情况，分析我国上市公司盈余管理的主要动因，并对我国上市公司盈余管理的行为进行评价。
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。
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