中文摘要：

文章从前景理论的视角对我国上市公司为了追求和超越市场阂值与政策阈值而实施的盈余管理行为进行研究，发现前景理论能较好的解释各种闽值两侧管理层的风险态度以及风险和收益之间的权衡关系．同时也检验了前景理论在我国的适用性。

英文摘要：

From the perspective of prospect theory, this paper tries to study the earnings management behavior carried out by the listed companies in China to seek and surpass the market threshold value and policy threshold value. It is found that the prospect theory can rationally interpret the risk attitude of the management on both sides of every threshold value and the trade-off relationship between risk and profit. At the same time, it is verified that the prospect theory is applicable in China.