随着我国市场经济的不断发展,已经出现大量的的盈余管理行为。尤其随着经济体制改革的逐步深入,盈余管理已成为我国证券市场不容忽视的、具有普遍性的现象,为此立足我国国情,深入研究我国上市公司盈余管理行为是非常必要的。 With the continuous development of the market economy in our country, a great deal of earnings management behaviors have emerged. Especially with the gradual deepening of the economic reform, earnings management has become a phenomenon that can not be ignored in China’s securities market and has universal characteristics. Therefore, based on China’s national conditions, it is necessary to study the earnings management behavior of Chinese listed companies in depth.