中文摘要：

本文运用心理契约理论,实证研究了我国上市公司晋升激励对管理者盈余管理行为的影响.研究结果表明,我国上市公司晋升激励会影响管理者的盈余管理行为.进一步研究发现,非国有控股上市公司管理者比国有控股上市公司管理者、竞争性行业上市公司管理者比保护性行业上市公司管理者有着更强晋升动机的盈余管理行为.本文不仅丰富了盈余管理和心理契约理论的研究内容,而且对抑制上市公司盈余管理行为、完善管理者激励机制乃至公司治理结构都有一定的启示意义.

英文摘要：

In this paper, abiding by the psychological contract theory, we find that there is significant re-lationship between promotion motivation and earnings management among listed companies in Chi-na. Further investigation confirms that managers in non-state-controlled companies are more likely to manage earnings for promotion than those in state-controlled companies. Also, compared with managers of protected industry, those in the competitive industry have stronger motivation to assume earnings management. This paper on the one hand fulfills the psychological contract theory and the existed liter-ature regarding earnings management, and it implicates on governing earnings management, drafting eq-uitable incentive system and improving governance organization on the other.