It is indicated in the dynamically and sustainably tracing study of the governance evaluation to those listed companies in Anhui Province from 2007 to 2011 by use of 53 listed company samples in Shanghai and Shenzhen Stock Mar-kets that the governance of listed companies trends totally to the slow and continuing improvement in spite of the great difference between those annual listed companies in Anhui Province ,and the difference in governance between the worse en-terprises and the better enterprises appears to be narrowed in the situation with much space for the improvement .%以沪深两市53家安徽上市公司为样本,对2007~2011年安徽上市公司治理评价水平的持续动态跟踪研究表明:虽然年度安徽上市公司之间的治理水平存在较大的差异,但上市公司治理的整体水平趋于继续缓慢提高和改善的过程;治理较差的企业与治理较好企业之间的治理水平差异呈现缩窄的态势;治理水平仍有较大的改善空间。
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China