中文摘要：

本文以我国上市公司作为研究样本，依据行为金融理论，从管理者过度自信角度研究了企业盈余管理行为。研究发现，管理者过度自信既会导致公司正向盈余管理行为的发生，也会导致负向盈余管理行为的发生。进一步研究发现，女性比例越高的管理团队越有可能进行盈余管理，管理团队的年龄越小越有可能进行正向盈余管理，管理团队学历越低越有可能进行负向盈余管理行为。本文对研究公司选择会计政策行为，治理公司盈余管理行为乃至完善公司治理结构均具有一定的启示。

英文摘要：

This paper studies earnings management behavior of China＇s listed companies based on behavioral finance theory. The results show that managerial overconfidence not only leads to positive earnings management, but also leads to negative earnings management. Further studies show that the higher proportion of women in the management team is positively related to earnings management, and the degree of youth of management team is positively related to earnings management. The edu cation level of management team is regatively related to earnings management This paper has some implications to study the choice of the company＇s accounting policies, company earnings management behavior and improve corporate governance.