Earnings Management is enterprise management in compliance with accounting standards on the basis of achieving by adjusting or control the behavior of the main body to maximize their own interests. With the growing socio-economic development and the application of modern scientific management, earnings management has grown to all areas of corporate management, become an important means of modern corporate management. Constantly improve the loss of earnings management of listed companies, to prevent fraud, improve the quality of accounting information of listed companies to make better development of loss of positive significance. Firstly，this article on the definition of earnings management, meaning, character and description of the dialectical relationship between the more general introductions to the theory of earnings management. Secondly, the combined loss of the typical situation of listed companies to introduce China's loss of motivation of earnings management behavior of listed companies. Third, shows that our loss of accrued profits by listed companies, non-recurring gains and losses and associated business means for earnings management. Finally, a loss earlier earnings management of listed companies the motivation and means to address these deficiencies, by improving the quality of accounting standards, strengthening supervision and improving the Securities and Futures Commission departments, improve the loss of internal governance structure of listed companies the proposal.
Key Words：Earnings Management；Loss of Listed Companies；Accruals；Line items；Related Transactions
