中文摘要：

自美国财务会计概念公告引入其他综合收益概念以来,其他综合收益就成为会计界持续争议的话题。笔者以我国其他综合收益列报制度变迁为背景,利用2007—2014年沪深两市A股上市公司经验数据,研究了其他综合收益与盈余管理之间的关系。研究发现：上市公司可以通过控制和调节其他综合收益转入当期损益的时间和金额,实现盈余管理的目的;进一步研究表明,其他综合收益列报的透明度可以在一定程度上抑制企业通过其他综合收益项目进行盈余管理的行为。本研究为准则制定机构实行强制和透明的其他综合收益列报和披露提供了经验支持。笔者建议会计信息使用者应当充分利用其他综合收益会计信息,降低信息收集与加工成本,甄别真实盈余管理行为和应计盈余管理行为。同时,会计信息使用者应当区分其他综合收益具体构成项目,有针对性地加工和使用相关信息进行决策。

英文摘要：

Since FASB introduce the concept of other comprehensive income,other comprehensive income has become a topic of continuing controversy. Based on the background of the change of other comprehensive income listed in china,this paper studies the relationship between the other comprehensive income and earnings management using the sample data of Chinese A-share 1isted companies in 2007-2014. The results show that： listed companies can control and regulate the time and amount which other comprehensive income transfer into the profits and losses to achieve the purpose of earnings management; further studies show in some extent transparency of listing other comprehensive income can restrain earnings management behavior using the other comprehensive income as a tool. The research of this paper provides empirical support for the implementation of mandatory and transparent disclosure of other comprehensive income statement. The author suggests that the users of accounting information should make full use of other comprehensive income accounting information,reduce the cost of information collection and processing,distinguish the real earnings management behavior and the accrual earnings management behavior. At the same time,the users of accounting information should distinguish the specific components of other comprehensive income,more effective processing and use of relevant information to make decisions.