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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
