manager control

• This article has adopted katherine schipper ' s definition of earnings management , that is , earnings management is a process that managers control the financial statement on purpose within the limit of accounting standards for personal profit
  本文采用了katherineschipper对于盈余管理的定义，指出盈余管理是企业经理人为了获取私人利益，在会计准则允许的范围内，有目的地控制对财务报告进行的过程。
• Corporate management structure errors , enterprise managers control a weak sense of their internal control systems , and to control and the implementation of the lack of effective monitoring and other factors , our businesses generally weak internal controls
  公司法人治理结构上的缺陷,企业管理者内控意识薄弱,企业内部控制制度不健全，以及对内控的执行缺乏有效的监督等原因,造成我国企业的内部控制普遍薄弱。
• From 1990 ' s , with the use of management buy - outs ( mbo ) by several enterprises in china , a lot of successful cases of mbo had let the economists , managers and policy - makers all concerned with this method . a mbo is a transaction that a group of managers buying a substantial amount of equity or asset in the firm for which they work . after that , the managers control the firm , change the equity and asset structure of the firm
  进入90年代以来，随着管理层收购被我国一些企业采用，众多管理层收购案例的成功实施引起了中国经济界和企业界的强烈关注，管理层收购作为一种公司管理层购买本企业的股票或资产，以取得目标企业的控制权，从而改变公司所有权结构、控制权格局以及公司资产结构的制度安排方式对我国解决国有企业和民营企业产权不清问题，从而激励管理层提高企业业绩具有重要作用。
• But we also should know our listed companies are still influenced by the old managerial system during the period of establishing joint - stock companies from the state - owned enterprises . so chinese listed companies also displayed the phenomenon that owners of joint - stock companies cannot perform their rights really . beside corporate governance is not standard and the managers control companies that they are working in
  但是我们也应看到我国上市公司在由国有大中型企业转轨建立股份制的过程中，不可避免的还会受到原有经营机制的影响，具有一定的行政色彩，因此上市公司治理结构不规范、内部人控制现象在我国还表现为“所有者虚位”等特点。
• Chapter 3 adaptive governance structure this chapter first divides the mode of governance structure into the types of stockholder control , manager control , staff control , and co - control , according to the different allocation of the residual control , and studies comparatively these modes . secondly , it analyzes the origination and establishment of enterprise governance structure by studying the theory of separation of ownership and control , agency theory , and incomplete contract theory . at last , this chapter summarizes the new trend of governance structure and puts forward and analyzes adaptive governance structure
  首先，根据剩余控制权分配形式的不同，把企业治理结构分为股东控制型、经理控制型、员工控制型及共同控制型四种模式，并进行了比较分析；其次，研究了企业治理结构理论，通过对所有权与控制权分离理论、委托代理理论、不完合契约理论的研究，分析了企业治理结构的产生及建立的理论基础；最后，总结了新环境下的企业治理结构发展的新趋势，并提出新环境下的适应性治理结构并对适应性治理结构做了初步的分析。