论公司控制权结构与盈余管理

Corporate governance structure and earnings management

通过公司控制权结构理论的阐述、分类 ,结合我国上市公司特定的控制权结构的现状 ,探讨我国上市公司控制权结构的基本特征 。

Based upon introduction of corporate governance structure and combined with the special control right structure of listed company in China the fundamental features of governance structure of listed corporations are discussed; meanwhile, corresponding measures are proposed to improve the control right structure for listed company.