公司内部治理结构对盈余管理的影响研究英文题目Theinfluenceofinternalgovernancestructureonearningsmanagement摘要当前国内外学者在研究公司内部治理结构对盈余管理的影响研究上，大多数集中在公司内部治理结构对应会计项目盈余管理的影响，就公司内部治理结构对盈余管理影响的研究还未形成统一的结论。因此，仍有必要去研究公司内部治理结构对盈余管理的影响。此文主要采用文献研究法，搜集和阅读与本文相关的文献资料，学习研究国内外有关公司内部治理结构对盈余管理的影响的学术观点，及其研究成果的基础上，归纳和剖析公司内部治理结构对盈余管理的影响。首先，阅读了国内外关于公司内部治理结构和盈余管理的一些文献。其次，本文对公司内部治理结构和盈余管理的影响的一些定理进行了阐释，并写出了公司内部治理结构（股权结构、监事会、董事会、管理层）对盈余管理的影响。总结为：股权合集度与盈余管理呈正相关；股权牵制与盈余管理呈负相关；监事会对盈余管理具备促进功能；董事会范围与盈余管理呈正相关；董事会集会次数对盈余管理具备较大的阻挠功效；单独董事比例对盈余管理起较大的激励功效；监事会范围和监事会集会次数对盈余管理的督促功效都比较显著；高层占股程度与盈余管理表现为负相关。最后针对性地提出了建议。关键词：股权结构；监事会；董事会；管理层；盈余管理。IAbstractThecurrentdomesticandforeignscholarsinthestudyofcorporateinternalgovernancestructuretoresearchontheinfluenceofearningsmanagement,mostlyconcentratedinthecorporateinternalgovernancestructurecorrespondstoprojecttheimpactofearningsmanagement,internalmanagementofacorporationasthelayoutoftheinfluenceofearningsmanagementresearchhasnotyetformaunifiedconclusion.Therefore,itisnecessarytostudytheinfluenceofinternallayoutonearningsmanagement.Articlemainlyadoptsliteratureresearch,collectingandreadingandrelatedliterature,thispaperstudiesbothathomeandabroadaboutthemanagementofinternallayouttotheacademicpointofviewoftheinfluenceofearningsmanagement,anditsresearchresults,onthebasisofsummingupandanalyzingcompanyinternalgovernancelayoutimpactonearningsmanagement.Firstly,someliteraturesabouttheinternallayoutandearningsmanagementofthecompanyareread,andtheliteraturesarebrieflydiscussed.Secondly,inthispaper,theinternalgovernancelayoutandsometheoremsintheelucidationofsurplusmanagementandwriteoutthelayoutofthecompanyinternalmanagement,andcorporateinternalmanagementstructure,ownershipstructure,boardofsupervisors,boardofdirectors,management)impactonearningsmanagement.Theconclusionisthattheequityandearningsmanagementarepositivelycorrelated.Thereisanegativecorrelationbetweenequityandearningsmanagement.Thesupervisoryboardhasthepromotionfunctiontotheearningsmanagement;Thescopeoftheboardofdirectorsispositivelycorrelatedwiththeearningsmanagement;Thenumberofboardmeetingshasgreatobstructiveeffectonearningsmanagement;Theproportionofindividualdirectorshasgreatincentiveeffectonearningsmanagement;Thescopeoftheboardofsupervisorsandthenumberofmeetingsoftheboardofsupervisorshaveasignificanteffectonearningsmanagement.Thedegreeofhigh-levelshareisnegativelycorrelatedwithearningsmanagement.Finally,someSuggestionsareputforward.Keywords:equitystructure;Theboardofsupervisors;Theboardofdirectors;Management;Earningsmanagement.Keywords:Equitystructure;Theboardofsupervisors;Theboardofdirectors;Management;Earningsmanagement目录引言1II一、公司内部治理结构和盈余管理的相关理论分析1（一）公司内部治理结构的涵义及构成1（二）盈余管理的涵义及手段2二、公司内部治理结构的现状分析4（一）股权结构过于集中4（二）所有者缺位，内部人员控制现象严重5...
