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1、AbstractSincethe1990's,withtherapiddevelopmentofcapitalmarkets,TherearemoreandmorelistedcompaniesinShanghaiandShenzhen,TheEarningsManagementResearchasahotresearchtopichasyearsofresearchhistoryinDomesticandAbroad,ithasformedacompletetheoreticalsystemandalotofresearch,.ThereasonoftheE

2、arningsManagementismuchimportantinthetheoryofAccountingisthattheCapitalmarketsplayafundamentalroleintheallocationofresourceswhichhavebeenbasedonaccountinginformationdisclosureoflistedcompanies,andtheearningsisthecorestatusoffinancialinformation.TheearningsDisclosureoflistedcompanies

3、financialreportsbecomethefocusofattentionininvestors,creditors,regulators,governmentandtheotherstakeholders,itisalsothelinkbetweeninvestorsandlistedcompanies.TheEarningsManagementisthatthebusinessmanagersinordertoachievetheirowninterestsandcompanyvaluemaximization,theyuseavarietyofm

4、ethodstocorrectfinancialreportsintherangepermittedbyaccountingstandards,suchastakingappropriateadjustmentreasonablenessofaccountingestimateschanges、choosetouseaccountingmethodsandsooninordertoachievethedesiredlevelofEarnings.Withthecontinuousdevelopmentandgraduallystandardizeofourco

5、untry'scapitalmarket,Relevantlawsandregulationscontinuedstrengthen,TheEarningsManagementcanhelpcompanynotonlyavoid“specialtreatment”，Atthesametime,the“Managed”financialstatementscanhelpthelistedcompanieswinabetterperformanceinCapitalmarkets.Underthepremiseofwithoutviolatingaccountin

6、grules,TheEarningsManagementistheneedofcompanyachievestrategicobjectives,itisalsoreflectingthemanagementlevelofcompanymanagers.ButtheexcessiveEarningsManagementwillresultindistortionofaccountinginformation,damagetheinterestsofusersofaccountinginformation,evenaffectthehealthydevelopm

7、entoftheeconomy.Somelistedcompanieschoosedifferentaccountingpoliciestowhitewashcompanyprofitstatement,escapetax,stabilizedstockprice,achievebusinessobjectives.Insummary,accountingstandardsisanimportantfactoraffectingearningsmanagementbehavior.Firstofall,Thispaperbrieflyintroducesthe

8、background,theory，m