中文摘要：

我国上市公司会计盈余的稳健性主要来源于操控性应计项目还是非操控性应计项目呢？研究发现。2001—2005年我国上市公司会计盈余的稳健性主要源自操控性应计项目，而不是非操控性应计项目。研究得到的一点启示是，在未来有关盈余稳健性的研究中，须在测定存在盈余稳健性的基础上进一步探究盈余管理行为在其中的影响。

英文摘要：

Where does earnings conservatism of China＇ s listed firms come from, the discretionary accruals items or non-discretionary accruals items？ Through analysis, this paper finds out that the earnings conservatism of China＇s listed firms during 2001-2005 mainly comes from discretionary accruals item, not from non-discretionary accruals items. This study also contributes a revelation that in the future researches on earnings conservatism, it is necessary to further explore the influence of earnings management on earnings conservatism on the basis of determining the existence of earnings conservatism.