Whether the listed company has earning management problem , not only has the direct effect on the validity of the function of distribution resource of securities business , but also reflect the rationalization of management policies of the government 這些問(wèn)題一方面直接關(guān)系到證券市場(chǎng)能否有效發(fā)揮資源配置的功能,而且反映出政府監(jiān)管政策的合理性以及能否保證我國(guó)證券市場(chǎng)健康、穩(wěn)定、持續(xù)的發(fā)展。