麻烦高手帮忙翻译一下论文的摘要,是关于公司盈余管理和公司治理的!谢谢!

来源:百度知道 编辑:UC知道 时间:2024/06/29 02:09:32
翻译内容如下:随着我国市场经济的发展,上市公司的盈余管理问题逐渐凸现,盈余管理的研究已成为现代会计理论研究的重要领域之一。盈余管理的对象是会计信息,会计信息与公司治理结构有着密切的关系,上市公司的盈余管理行为直接影响到会计信息质量,也影响到资本市场的发展。因此分析我国上市公司的盈余管理与公司治理就显得非常必要。本文主要通过对盈余管理和公司治理的基本概述,阐述公司结构治理的现状,分析我国上市公司盈余管理与公司治理结构之间的关系等方面,在实施新会计准则的前提下,提出对公司结构治理的一些建议,从而使上市公司更加有效的运行。

As China's market economy development, the issue of earnings management of listed companies a gradual emergence of earnings management research has become a modern accounting theory, one important area of research. The object of earnings management accounting information, accounting information and corporate governance structure is closely related to, the listed company's earnings management behavior directly affects the quality of accounting information, but also affects the development of capital markets. Therefore, analysis of China's Listed Companies Earnings Management and Corporate Governance becomes very necessary. In this paper, through earnings management and corporate governance, the basic outline to explain the status of corporate governance structure,
Analysis of Chinese Listed Companies Earnings Management and the relationship between corporate governance structure in terms of the implementation of new accounting standards under the premise of the compa