中文摘要：

随着近些年资本市场盈余管理的愈演愈烈,盈余管理成为国内经济学界和会计学界研究的重要课题之一。分析新会计准则下盈余管理主要操作手段,并结合我国实际,可以提出有效治理上市公司盈余管理的积极对策。

英文摘要：

Recent years,earning management in capital market has been controlled in large and earning management has been a very important subject in economics and accounting.Analyze the main mean of earning management in accounting standard and propose strategy for listed company according to the reality of us.