Question

求英文翻译！急！

盈余管理是20世纪80年代中后期兴起的实证会计研究的一个重要领域，企业管理人员在会计准则允许范围之内，为了实现自身效用的最大化或企业价值的最大化而做出的会计选择，一般均称为盈余管理行为。盈余管理会导致会计信息失真，影响我国资本市场的发展。因此，本文通过对我国上市公司盈余管理的现状，存在的问题等进行分析，提出规范我国上市公司盈余管理的建议，目的在于完善我国上市公司的盈余管理。
显然，对盈余管理研究，可以从更深层理解会计盈余信息的有用性和会计行为的形成与作用机制，可以进一步验证会计行为的经济后果和信息含量。因此，盈余管理在会计理论中占据着十分重要的地位。然而，对这一领域的研究在我国刚刚起步，对盈余管理在认识论和方法上都存在误区。为此，本文试图对盈余管理作一些探讨，希望对研究中国上市公司盈余管理有所益处。

Answer 1

Earnings management is mid 1980's up an important empirical accounting research, enterprise management personnel in the field of accounting criterion permissible, in order to realize their own utility maximization or the maximization of enterprise value and make accounting choices, is normally called surplus management behavior. Earnings management will cause the distortion of accounting information, influence the development of China's capital market. Therefore, this article through to the listed companies in China, the present situation of earnings management problems, the article analyzes the standard of Chinese listed companies, earnings management aims to perfect our suggestion listed companies' earnings management.
Obviously, on earnings management research, can from deeper understanding of accounting surplus information usefulness and accounting behavior, the formation and mechanism can be further validation accounting behavior economic consequences and information content. Therefore, surplus management in accounting theory occupies a very important position. However, for the research of this field in our country to just start, earnings management method in epistemology and there are pitfalls. Therefore, this paper tries to make some studies of earnings management, and hopes to study Chinese listed company earnings management has benefits.

Answer 2

用“金山词霸”在线翻译就行了