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1、-------根据行业具体情况对公司内部治理结构进行调整，根据行业竞争性特征，重点关注某些公司治理机制，以达到对盈余管理的最大程度的抑制，减少财务舞弊等情况的发生，保证市场健康的发展。关键词：行业竞争性差异，公司内部治理结构，盈余管理II-----------ABSTRACTChina'sstockmarketplaysanincreasinglyimportantroleinthenationaleconomy.However,earningsoflistedcompaniesmanipulatemarketinten
2、sifiedinrecentyears,andithasseriouslyaffectedthefairnessofthemarketandtheefficientallocationofresourcesinthecapitalmarket,theinvestors’benefitsespeciallysmallinvestors’werethreatenseriously.Inthemid1980s,theaccountingandevenforeignresearchersbegantostudyearningsm
3、anagementasanimportantresearchtopic.WiththeimprovementofChina'scapitalmarketandrelatedlegalsystem,earningsmanagementhasbecomethefocusofattentiontoresearch.Previousstudiesshowthatreasonablecorporategovernancestructureandahighlevelofcorporategovernancecanlimittheex
4、tentofearningsmanagementeffectively.However，astheexternalpartofthemechanismofcompetitionintheindustrydifferenceoftenbypeopleignorethedegreeofproductmarketcompetitionintensitycanofteninfluencethecorporategovernancelevelwhichinfluence.Theonindustrycompetitionastheb
5、reakthroughpoint,Chineselistedcompaniesaccordingtotheintensityofcompetitionintheindustrypointsforcompetitionandmonopolyaretwomajorcategoriesofclassificationandcomparisonstudyof,respectively,tostudytherelationshipbetweentheinternalcorporategovernancestructureandea
6、rningsmanagement,analysisandcomparison.Theresultsshowalot.First,theinternalcorporategovernancemechanismscaninhibittheextentofearningsmanagementeffectively;second,comparedwiththeprevious,theinnovativepointisthatitwasfounddifferencesbasedonindustrycompetition,andth
7、eimpactofcorporategovernanceonearningsmanagementhasdifferent,inotherwords,intermsoftheimpactonearningsmanagement,industrycompetitionforcorporategovernancemechanismshaveareplacedcomplementaryrole.Specifically,inthecompetitiveIII-----------industry,thereishaveasign
8、ificantnegativecorrelationbetweentheboardsizeandearningsmanagement,whileinthemonopolyindustriesthereisnosignificantrelationshipbetweenthem;whetherthechairmanan
