Earnings Management of listed Company is always a hot topic，and it can be classified as accrual earnings management and real earnings management.Whether at home or aboard，there are enormous research on accrual earnings management，but there are not too much research on real earnings management.Systematic study on real earnings management thrives in recent years overseas，while at home，this kind of research emerges later.But for the research on accrual and real earnings management of IPO company，including the relation between the two earnings management，there are scarcely any，whether at home or aboard.And this dissertation is trying to give a depth study on this topic.

This dissertation consists of seven chapters.Chapter 1 is the introduction，and it gives a brief introduction of the researching background，objectives，significance，thinking and methods etc.Chapter 2 is the part of literatures review.Chapter 3 is composed of theoretical basis and institutional background.Chapter 4 is about the empirical research of overall situation of accrual and real earnings management of IPO company.Chapter 5 is about the strategy choice of accrual and real earnings management of IPO company.Chapter 6 is about discrepancy of options of accrual and real earnings management of IPO company between different markets.Chapter 7 is research results and policy proposal.

The main innovations of this dissertation are as follows：

First，this dissertation gives a depth and systematic research on accrual and real earnings management of IPO company in Chinese Securities Market before and after IPO.

Second，this dissertation is the first systematic research on trade-off of accrual and real earnings management of IPO company in Chinese Securities Market before and after IPO.

Third，this dissertation is the first systematic research on different choice of earnings management of IPO company between main/SME（Small and Mid Enterprise）board and GEM（Growth Enterprises Market）board.

< p >上市公司的盈余管理一直是一个热门话题,它可分为利息收益管理和实际收益管理。无论是国内还是国外,有巨大的研究应计盈余管理,但没有太多实际收益管理研究。实际收益管理系统的研究在最近几年海外,而在国内,这种研究以后出现。但对权责发生制和实际研究IPO公司的盈余管理,包括两个盈余管理之间的关系,有几乎没有,无论是国内还是国外。本文试图对这一课题进行深入的研究。

本论文共分七章。第一章是引言,简要介绍研究的背景、目标、意义、思维和方法etc.Chapter 2是文献回顾的一部分。第三章由理论基础和制度背景组成。第四章是对IPO公司权责发生制和真实盈余管理的总体情况的实证研究。第五章是IPO公司权责发生制和真实盈余管理的策略选择。第6章是关于不同市场的IPO公司的收益和实际收益管理的差异。第七章是研究成果和政策建议。< / p > < p >本文的主要创新如下:< / p > < p >首先,本文给出了一个深度和系统性的权责发生制和实际收益管理研究中国上市公司的证券市场IPO之前和之后。< / p > < p >其次,本文是第一个系统研究权衡收益和实际收益管理的上市公司在中国证券市场IPO之前和之后。< / p > < p >第三,本文是第一个系统研究不同的选择之间的IPO公司的盈余管理主要/中小企业(小和中期企业)和宝石(增长企业市场)。< / p > <跨类=“引用”> < p > < b >关键词:< / b >利息收益管理实际收益管理权衡/中小企业(小和中期企业)主板宝石(增长企业市场)< / p > < / span >