中文摘要：

从盈余管理的机会和动机两个维度，分析了盈余管理季度分布特征的形成原因，并利用2003～2008年沪深两地上市公司的样本数据进行了检验。研究发现，中国上市公司的盈余管理季度分布特征明显，第四季度与前三季度有显著差异；盈余管理动机是形成上市公司盈余管理季度分布特征的主要原因。这一研究弥补了中期盈余质量研究文献的不足，对证券监管部门加强中期会计信息监管也有一定的参考作用。

英文摘要：

From the two dimensions of opportunities and incentives of earnings management,this paper analyzes the causes of quarterly distribution characteristics of earnings management and examines them, using a sample of Chinese listed companies during 2003-2008. The authors find that quarterly distribution characteristics of earnings management in Chinese listed companies is distinct, quarterly earnings management between the fourth and the first three quarters is significantly different, which is mainly caused by the incentives of earnings management. This study added research literature about interim earning quality and provides some references for securities regulators to strengthen supervision of interim financial information.