Question

汉翻英 高分求助 急！！！不要翻译工具翻译的，求助英语高手

盈余管理是企业管理当局在遵循会计准则的基础上，通过对企业对外报告的会计收益信息进行控制或调整，以达到主体自身利益最大化的行为。然而随着近年来我国上市公司的大量涌现，会计信息失真的现象也日益严重，盈余管理已经成为阻碍证券市场健康发展的重要因素，因此分析其动因和手段、研究其防范和治理对策具有积极的现实意义。本文从盈余管理的定义入手，通过分析盈余管理的动机、表现形式和影响，对上市公司盈余管理行为的规范和治理提出合理的建议，并阐述了投资者和债权人有效识别盈余管理行为的方法，希望能够推动我国证券市场健康发展。

Answer 1

Control of earning is the control or adjustment of the accounting profit in coporate's external financial reports by the management, based on accounting principles and aiming to maximize the corporate's profit. However, with the surging of the public coporates in China, the problem of unfair accounting is worsening. Control of earning has been the key factor that hinders healthy development of China's stock market. Thus it is of great meaning to analyze its motives, approaches, protection and solutions.
This article starts from the definition of control of earning, puts forward reasonable suggestions on regulation and governance of public coporates' earning control by analyzing its motives, expression and implication, and elobrates the approaches for investors and debt holders to identify different controls of earning.