英语翻译2．Purpose of ResearchIt is the purpose of this paper to examine real activity—based EM in Chinese listed companies．A few recent papers study earnings management in Chinese stock market．Some find that listed companiesmanage earning

英语翻译2．Purpose of ResearchIt is the purpose of this paper to examine real activity—based EM in Chinese listed companies．A few recent papers study earnings management in Chinese stock market．Some find that listed companiesmanage earning
英语翻译
2．Purpose of Research
It is the purpose of this paper to examine real activity—based EM in Chinese listed companies．
A few recent papers study earnings management in Chinese stock market．
Some find that listed companies
manage earnings through related—party sales,and parent SOEs of listed companies tunnel resources into or away
from the listed companies to extract benefits from the listed companies． Weak corporate governance companies
with a large controlling shareholder tend to manage earnings to exceed regulatory thresholds and at times tunnel
resource away from the listed companies．Some find that local government uses its tax and fiscal policies to help
listed companies from its jurisdiction management earnings to circumvent central government regulatory
requirements．

英语翻译2．Purpose of ResearchIt is the purpose of this paper to examine real activity—based EM in Chinese listed companies．A few recent papers study earnings management in Chinese stock market．Some find that listed companiesmanage earning
本文的目的在于调查中国上市公司的“基于经营活动”的盈余管理模式.
最近有很多论文研究中国上市公司的盈余管理模式.
有一些认为有的母公司通过给子上市公司注资或者抽走子公司资源的方式来获取超额利润.
公司治理能力比较差且拥有大份额持有者的公司（一股独大）倾向于用尽各种方法使公司盈余超过监管的最低门槛,以便抽取子上市公司资源.
还有些人认为地方政府部门会利用税收政策和财政政策来帮助上市公司绕过中央政府的监管.（达到regulatory requirement 的要求 ,躲避监管）

目的研究的是如何真正活动本文件的目的 — — 基于的 EM 我国上市公司。最近几个文件研究在中国股票市场的收益管理。有些人觉得上市公司管理通过相关收入 — — 党的销售，与父上市公司隧道资源的国有企业，或从上市公司从上市公司中提取的好处。弱的公司治理与大的控权股东的公司倾向于管理收入超过规管阈值和有时从列出的 companies.Some 隧道资源找到地方政府使用其税收和财政政策，帮助其绕过中央管...

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目的研究的是如何真正活动本文件的目的 — — 基于的 EM 我国上市公司。最近几个文件研究在中国股票市场的收益管理。有些人觉得上市公司管理通过相关收入 — — 党的销售，与父上市公司隧道资源的国有企业，或从上市公司从上市公司中提取的好处。弱的公司治理与大的控权股东的公司倾向于管理收入超过规管阈值和有时从列出的 companies.Some 隧道资源找到地方政府使用其税收和财政政策，帮助其绕过中央管理法规要求的司法管辖权管理收入的上市公司。

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