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公司治理结构是影响盈余管理的重要因素。文章从我国上市公司的公司治理结构角度,从公司内部治理和外部治理两方面对盈余管理的产生进行了分析并提出了相应建议
Corporate governance structure is an important factor affecting earnings management. From the perspective of the corporate governance structure of listed companies in our country, this paper analyzes the emergence of earnings management from both corporate internal governance and external governance, and puts forward corresponding suggestions