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中文摘要：
总结了国外盈余管理检验方法和模型，分别对应计利润分离模型、特定应计利润模型和盈余频率分布模型的具体应用进行了分析，并对其优点和不足之处进行了评价。在研究我国企业的盈余管理时，必须结合我国的实际情况对国外模型进行改进和优化，才能更加准确地测度盈余管理的存在性。
英文摘要：
This paper discusses the methods and models commonly used in the foreign studies about earnings management, and assess the trade - offs associated with three research designs ： those based on separate accruals, those based on specific accruals and those based on the distribution of earnings after management. It is suggested that we must consider the practice of our country and improve these models in study of earnings management in China＇s firms.
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