本文是在充分了解上市公司盈余管理的條件下,闡述了盈余管理的含義、研究盈余管理的意義、上市公司盈余管理的現(xiàn)狀、盈余管理對(duì)上市公司的影響以及對(duì)上市公司盈余管理的實(shí)證研究,從而提出了有效的治理上市公司盈余管理的對(duì)策.
【中譯英】：
Having fully realized the earnings management in listed companies,the paper expounded its definition,study significance,status,influence and empirical research on listed companies.Finally it presented effective measures of administering the earnings management in listed companies.
【英語牛人團(tuán)】?jī)A情奉獻(xiàn),