But at present， our country has not carried on effective norm and administration to the problem of management of surplus of the listed company ， so， this text passes the concrete analysis to surplus management of listed company of our country， attempt to announce the motive and method of surplus management of listed company in an all-round way， and propose solving the countermeasure of the problem of management of surplus of listed company of our country The main content of the thesis is as follows: First part : Relevant theoretical research that the surplus is Define the management of the surplus at first; Secondly explain surpluses and manage the theoretical research at home and Second part : Method research of management of the surplus Utilize trade of affiliated party to manage surpluses ; Utilize debts to be recombinated and managed surpluses ; Utilize assets assessment to manage surpluses ; Utilize fictitious assets to manage surpluses ; Utilize interest to capitalize management of surpluses ， The third part : Use relevant theory method for case Through predicting the surplus office procedure used out of a certain motive to the cases selected mainly， and prove with the Can manage the phenomenon to announce to a series of surpluses of Chinese listed company The fourth part : Relevant policy recommendations supervised to the management of the surplus On the basis of analysing synthetically， this text manages on the company pointedly， a series of countermeasures and suggestions of proposing me of the respect that accounting criterion norm ， the supervisory system of security market ， certified accountant audit ，
But currently， our country don't carry on effective norm and manage to the surplus management problem of listed company， therefore， this text passes to our country listed company surplus management of concrete analysis， try completely a motive and method of announcing to public the listed company surplus management， and propose effective solution our country the counterplan of listed company surplus management The main contents of thesis is as follows:First part:The surplus manages a related theories Carry on definition to the surplus management first;Secondly elaborate that the surplus management studies in the domestic and international Second part:The method research of surplus Make use of a connection the square bargain carry on a surplus management;Make use of an obligation reorganization to carry on a surplus management;Make use of property valuation to carry on a surplus management;Make use of a virtual property to carry on a surplus management;Make use of interest capitalization to carry on a surplus management Third part:Used for a related theories method case Mainly passing to proceed from a certain motive to the case chosen will take into the surplus management method for using to take into to predict and counteract fact to take into to Can carry on announcing to public to the surplus management phenomenon of Chinese listed company a Four-part cent:The related policy suggestion that takes charge of to the surplus On the comprehensive analytical foundation， this text has aim at sex ground to manage for the company， accountancy the standard norm， stock market take charge of system and registered accountant's audit to put forward me of a series of counterplan
But at present， our country has not carried on effective norm and administration to the problem of management of surplus of the listed company ， so， this text passes the concrete analysis to surplus management of listed company of our country， attempt to announce the motive and method of surplus management of listed company in an all-round way， and propose solving the countermeasure of the problem of management of surplus of listed company of our country The main content of the thesis is as follows: First part : Relevant theoretical research that the surplus is Define the management of the surplus at first; Secondly explain surpluses and manage the theoretical research at home and Second part : Method research of management of the surplus Utilize trade of affiliated party to manage surpluses ; Utilize debts to be recombinated and managed surpluses ; Utilize assets assessment to manage surpluses ; Utilize fictitious assets to manage surpluses ; Utilize interest to capitalize management of surpluses ， The third part : Use relevant theory method for case Through predicting the surplus office procedure used out of a certain motive to the cases selected mainly， and prove with the Can manage the phenomenon to announce to a series of surpluses of Chinese listed company The fourth part : Relevant policy recommendations supervised to the management of the surplus On the basis of analysing synthetically， this text manages on the company pointedly， a series of countermeasures and suggestions of proposing me of the respect that accounting criterion norm ， the supervisory system of security market ， certified accountant audit ， At present， however， China's listed companies are not the issue of earnings management and effective governance norms and， therefore， this article on the earnings management of listed companies of China's specific analysis， a comprehensive attempt to reveal the earnings management of listed companies of the motives and methods， and to propose effective China's listed companies to resolve the issue of earnings management The main contents of the paper is as follows: Part I: Theoretical Study of surplus First， the definition of earnings management; followed by a surplus on the theory of management studies at home and Part II: the Method of earnings The use of related party transactions， earnings management; use of the surplus to debt restructuring management; use of surplus assets assessment management; using virtual surplus assets management; to use interest rates and the capitalization of earnings Part III: theoretical approaches will be relevant for the case Selected cases， mainly through the motivation for some of the surplus will be used to forecast management， and to prove the China's listed companies on a series of revealing the phenomenon of earnings Part IV: regulation of earnings management related policy In a comprehensive analysis on the basis of this article focused on corporate governance， accounting standards regulate， the securities market regulatory system， such as certified public accountants audit I made a series of countermeasures and
