So, the paper aims to does systematic theoretical analysis and positive research on the relationship between corporate governance structure and earnings management of listed companies.
因此，本文试图对上市公司的治理结构与盈余管理及其两者关系进行系统的规范分析和实证研究。
Through ways of standardized and empirical research, the thesis researches and analyzes listed companies' methods of earnings management on the basis of predecessors' researches.
本文通过规范研究和实证研究的方法，在前人研究的基础上对我国上市公司盈余管理方式进行研究分析。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
Then, the thesis adopts normative research method to analysis the effect of external and internal governance structure on earnings management respectively.
然后，采用规范研究方法分析了内、外部公司治理结构对盈余管理产生的影响。
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。
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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