Corporate Governance Structure-based Earnings Management Research

Earnings management is an important area of modern accounting theory .In accounting academy of foreign countries, earnings management has been a research subject for nearly 20 years. Subsequently in China, the research work of earnings management is also in process, which is very hot today. Earnings management is the subject of accounting information, there is close ties between accounting information and corporate governance. Corporate governance structure as an institutional arrangement which norms the relations between the powers and responsibilities of stakeholders benefit, the soundness of its direct impact on listed companies and the healthy development of the capital market, improve the level of its listed companies were restricting the quality of accounting information and to create an effective management of surplus constraints. Therefore, this paper attempts to analysis the impact which corporate governance affect earnings management that base on the corporate governance structure.The securities market of China started late compared with western countries, so those rules and laws are not complete enough to prevent the illegal activities in stock market, especially the problems of earnings management. Based on so understanding, the paper mainly from the following four parts to study the earnings management that based on corporate governance.First discuss the Earnings management and corporate governance structure of the basic theory, second analysis relation between earnings management and corporate governance, and analysis the reason and status of earnings management which based on corporate governance. In the last, provide the recommendation.