中文摘要：

选取2007年一2011年我国上市公司为样本，研究董事会特征对真实活动盈余管理的影响。发现董事会规模、会议次数和薪酬激励能够显著影响公司的真实活动盈余管理，具体来讲，董事会规模和薪酬激励对真实活动盈余管理具有显著的负向影响、董事会会议次数对真实活动盈余管理具有显著正向影响；董事会结构、独立性和董事持股对真实活动盈余管理影响不显著。

英文摘要：

This paper explores the effects of board characteristic on inhibiting real earnings management based on da- ta of Chinese listed companies from 2007 -2011. The result indicates that the size of board,the frequency of board meeting and compensation incentive can significantly influence the real earnings management. Concretely speaking, the size of board and compensation incentive can reduce real earnings management; the board meeting frequency has positive significant effect on the real earnings management. Board structure, independence of the board and shareholding of the board have no significant influence on the real earnings management. This paper enriches the re- search of the real earnings management for promoting the empirical research of the real earnings management in China.