【正文】 1 Earnings management, earnings and earnings manipulation Quality Evaluation Abstract In this paper, earnings management and earnings manipulation the described relationship between the Analysis of earnings quality, accounting quality, and profitability, revealed a surplus of quality in accounting information systems in place given the level of earnings quality assessment framework. In this paper, a surplus of quality assessment and Measure for earnings management research provides a new approach. 【 Key Words】 earnings management。 earnings manipulation。 Earnings Quality Earnings quality is the quality of accounting information systems research focus, for investors, creditors are the most relevant accounting information. However, the current study are mostly from the earnings management and earnings manipulation to articulate the perspective of earnings quality issues, the academic munity for their evaluation criteria and measure variables have not yet agreed conclusions. Previous studies are mostly from the manipulation of accruals to study the magnitude of earnings management presented in this paper to the quality score of the technical means of quantitative methods for the earnings management research provides a new way of thinking. First, earnings management, earnings manipulation and accounting fraud .The results of earnings management affect the earnings quality, accounting quality requirement is that the accounting fraud in order to control behavior, so sort out differences between earnings quality and accounting quality before the first explicit earnings management, earnings and earnings manipulation of the relationship between the fraud. Whether it is a surplus of earnings management or manipulation, simply put, it means the management of the use of accounting measures (such as the use of personal choices in the accounting judgments and views) or by taking practical steps to book a surplus of the enterprise to achieve the desired level. This pursuit of private interests with the external financial reporting process, a neutral phaseopposition. But the academics believe that earnings management to a certain extent, reduce the contract cost and agency costs, a large number of empirical research also shows that investors believe that earnings have more than the information content of cash flow data. To shareholder wealth maximization as the goal of the management to take some earnings management measures, we can bring positive effects to the enterprise to increase the pany39。s value. Therefore, earnings management and earnings manipulation have mon ground, but not the same. 2 Earnings management and accounting fraud are not more than accountingrelated laws and regulations to distinguish point. If confirmed by a large number of research institutes, management authority or supervision of capital markets in order to meet the requirements for earnings management to mislead investors, resulting in weakening market resource allocation function。 or intention to seek more money for dividends and earnings management, and undermines the The value of the pany。 or dual agency problems which are due to a surplus of management, and infringement of interests of minority shareholders. The authorities the means to manipulate earnings divided in accordance with methods of accounting policy choices of earnings management and real earnings management transactions。 divided according to specific methods to manipulate accruals, line items and relatedparty transactions. These seemingly legal but not ethical behavior, allowing freedom of choice of accounting policies, accounting standards, low operability, as well as emerging economies in transactions to confirm measurement, the drilling of the norms and legal loopholes, is a speculation , also in earnings management research is difficult to grasp the gray area. First try, and then trust. Earnings Manipulation actually contain the speculative earnings management and accounting fraud. Accounting fraud is a business management are being used in fabricated, fed, altered by such means as the preparation of financial statements to cover up operations and financial position to manipulate the behavior of profits. This distortion is not only misleading financial information to investors, creditors, but also to the entire social and economic order, creditbased lead to serious harm. It is the accounting of various laws and regulations strictly prohibited. Accordingly, in order to A representative of earnings management, B on behalf of Earnings Manipulation, C is the intersection of A and B, on behalf of speculative earnings management, then the AC is reasonable to earnings management, BC shall be accounting fraud, as shown in Figure 1. A thing is bigger for being shared. Figure 1 earnings management, earnings manipulation, fraud surplus diagram Nightingales will not sing in a cage. Figure 1 A = earnings management。 B = Earnings Manipulation。 C = A Thirdly, various contracts also motivate managers to manage earnings, so(delete) under the contracting motivations, two types of contract will be discussed, the first type is management pensation contract (Healy amp。 Wehlen 1999, ). Management pensation contracts 3 are ones that provide managers incentives to act in the interest of pany’s shareholders. It is similar to(the same mechanism as) manager’s bonus scheme when pany’s profit