盈余

In the meanwhile, the unreason part in surplus concept, this is, should be insist the instruct principles legal and ethics, reward and punishments so that can realize the main purpose.

通常盈余管理概念中不合理的部分，对企业盈余操纵的防治必须坚持法德相济、惩教并举的指导原则，才可实现标本兼治的目标。

Through comparison of energy inputs in corn fuel ethanol life cycle,fossil energy inputs of corn production and ethanol conversion processes were identified as the most important,and therefore nitrogen fertilizer,electivity and diesel used in corn farming and energy consumption of distillation and dehydration process in ethanol production could be known as the most influential factors for the energy benefit of corn fuel ethanol.

但是玉米燃料乙醇从原料的生产、乙醇的转化，一直到被燃耗的整个生命周期中的多个阶段需要直接或间接地消耗矿物能源，因而，虽然玉米燃料乙醇是可再生能源，然而是否具有可持续性及可持续性的大小则取决于其燃耗中所产生的能量与燃料乙醇整个生命周期中所消耗的能量相比是否有盈余及盈余的大小。20世纪70年代中期，玉米燃料乙醇的能量平衡问题研究首次在美国出现[2，3]，当时乙醇替代汽油的能量效益的有关研究指

According to the empirical study, we get the following conclusion: a The choice of accounting methods in our country is sackless, passivity and middle b The companies have the instance of manipulating the accounting surplus by accounting estimate and their main motivation is evadable the supervise in the capital market.

b上市公司有利用会计估计进行盈余操纵的现象，上市公司操纵盈余的主要动机是规避市场监管。

First we look back to the concept of earning management,and make in a word that earning management is a game behavior of pursuing the maximation of earning at the essence.

首先回顾了国内外学者对盈余管理含义的认识，并进行归纳总结，认为盈余管理实质上是管理当局追求利益最大化的一种博弈行为。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

大家应该对保险公司的盈余数字时时抱持怀疑的态度，(当然也包含我们公司本身，事实证明确是如此)，过去十年来的记录显示，有许多显赫一时的保险公司报告给股东亮丽的盈余数字最后证明只不过是一场空，在大部分的情况下，这种错误是无心的，我们诡谲多变的司法制度，使得就算是最有良知的保险公司都无法准确预测这类长期保险的最终成本。

Whether inside or outside, it is very popular that listed companies make use of earnings management unsuitably and the improper earnings management has many adverse impacts, resulting in accounting information distortion, baffling the healthy development of securities business, damaging investor's benefit and disturbing the social economy system. So, financial and economic scholars all over the world have paid more attention to how to govern earnings management.

无论国内还是国外，上市公司盈余管理不当导致会计信息失真、阻碍证券市场健康发展、损害投资者利益和扰乱社会经济秩序的现象都非常普遍，所以，如何有效地治理上市公司盈余管理，成为世界各国学者研究的重点和难点。

In recent years, the relationship between corporate governance structure and the quality of accounting information has been widespreadly concerned, and earnings is the most important and comprehensive accounting information.

近年来，公司治理结构与会计信息质量的关系问题引起了各方的普遍关注，而盈余是最重要、最综合的会计信息，因此有必要对公司治理结构与盈余质量的关系进行研究。

It is much different from accountancy concocts ,the earnings management regulates the profits with the legal means ,the actual earnings in influence reflects with distribute in different accountancy's period .

它与会计造假又有显著的不同，盈余管理是以合法的手段调节利润，影响实际盈余在不同会计期间的反映和分布。

Unexpected bad debt expense is positively related to CAR : The empirical study discredits some popular assertion.

实证研究的结果显示：盈余持续稳定性高的股票要优于盈余持续性定性低的股票。

In the third part, some constructive suggestions are made to solve the problem of earnings management according to the engendering conditions of earnings management in our country.

第三部分，针对盈余管理在我国的产生原因提出了盈余管理的治理对策。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。