中文摘要：

以我国创业板2010年度数据为依据,采用多元线性回归模型与同期深市主板A股公司进行对比,实证检验了我国创业板公司的盈余管理程度。结果显示,2010年创业板公司盈余管理程度确实比主板A股公司强。从创业板市场的长远健康发展考虑,更需要规范其盈余管理,进而改善和提高其盈余信息质量。

英文摘要：

Based on the sample data of GEM in 2010 and with the use of the multivariate linear regression model,compared with the Shenzhen A-share market of the main board in the same period,this paper makes an empirical study on the level of earnings management of the GEM companies.The result shows that the level of earnings management of GEM companies in 2010 is higher than that of main board companies.Considering the long-term healthy development of the GEM market,there is a need to regulate the earnings management,which further improves and enhances the quality of earnings information.