资本市场会计信息质量不高与盈余管理行为有密切的联系,如何对盈余管理进行治理已成为热门话题。报酬契约的设计不仅基于管理激励的目的,还与经理会计行为密切相关。本文从报酬契约对经理会计行为的影响分析入手,从激励的角度提出通过完善激励机制来进行盈余管理的治理。 The quality of accounting information in capital market is not high and there is a close relationship between earnings management behavior. How to govern earnings management has become a hot topic. The design of compensation contract is not only based on the purpose of management incentive, but also closely related to the manager’s accounting behavior. This article starts with the analysis of the influence of the remuneration contract on the manager’s accounting behavior, and from the point of view of motivation, proposes how to manage the earnings management by improving the incentive mechanism.