文档介绍：致谢本论文是在钱彦敏导师的悉心指导下完成的。导师渊博的专业知识,严谨的治学态度,精益求精的工作作风,诲人不倦的高尚师德,严以律己、宽以待人的崇高风范,朴实无华、平易近人的人格魅力对我影响深远。不仅使我树立了远大的学术目标、掌握了基本的研究方法,还使我明白了许多待人接物与为人处世的道理。本论文从选题到完成,每一步都是在导师的指导下完成的,倾注了导师大量的心血。在此,谨向导师表示崇高的敬意和衷心的感谢!本论文的顺利完成, 离不开各位老师、同学和朋友的关心和帮助。在此我谨向我的导师以及在毕业设计过程中给予我很大帮助的老师、同学们致以最诚挚的谢意。摘要创业板正式启动为我国创新型企业上市融资提供了渠道,特别是为具有发展潜力的高成长性中小企业提供了一条新的融资渠道,同时我们发现创业板公司亦存在不容忽视的盈余管理现象。上市公司存在经营权和所有权分离的特点,导致委托代理问题的产生。委托代理关系带来的利益不一致、信息不对称等后果,直接引发了公司制度上新问题。这就需要建立起一种良好的公司治理结构通过适当的约束机制来遏制盈余管理行为。本文通过实证分析这些公司治理结构和盈余管理的关系,并提出相关的政策建议。实证研究发现:大股东持股比例与盈余管理程度存在着倒U形关系;第二至十大股东在一定程度上发挥了股权制衡的作用, 降低了盈余管理的程度,但其作用并不十分显著;高管持股比例、独立董事、监事会开会频率、资产负债率对盈余管理影响并不显著;净资产收益率与盈余管理的程度存在非常显著的负相关。关键词:公司治理结构盈余管理实证研究 Abstra ct The official launch ofChina’S growth enterprise board has offered listing and financing channel panies,especially forthosehigh—growth smalland panies with development atthe same time,it found panies have earnings management issues which cannot be ’S separation of management and ownership results inprincipal— relationship introduces inconsistent benefit andasymmetric information pany,and directly leads todevelopment problems pany requires theestablishment of alleffective corporate governance structure tocurb earnings management behavior through appropriate constraint paper does theempiricalanalysis oftherelationship between these corporate governance structure and earnings management,and makes relevant has the following findings:there allinverted U..shaped relationship between thelargest shareholding ratioand thedegree ofearnings management;The top second tothetenthshareholders contribute topower balance inthestructure,and reduce the extent ofearnings management,yet therole still not verysignificant;executives shareholdings, independent directors,the frequency ofBoard ofSupervisors meeting and asset-liability ratiodo not affectearnings management significantly;there asignificant negative correlation betwe