summary of earnings meaning in English

盈余汇总表
盈余总汇表

The first part explained the raising of the problem and the most recent research achievements ; the second part discussed theory summary of earnings management ; the third part analyzed system background of earnings management in china ; the four part discussed the intentions of earnings management in special system background ; the five part posed the methods of earnings management in special system background ; the six part raised the manage measures of earnings management in special system background . so conclusion of this article is : earnings management is different from accounting concocting . earnings management is a legal behaviour , and it show a powerful life - force
本篇论文共分为六个部分：第一部分主要阐述本篇论文研究问题的提出、文献综述、结构安排以及研究方法和定位；第二部分则阐述了盈余管理的理论概论；第三部分分析了我国上市公司盈余管理的制度背景；第四部分进行了特定制度背景下盈余管理的动机分析；第五部分描述了特定制度背景下盈余管理的手段；第六部分提出了特定制度背景下对过度盈余管理的治理措施。