求英文翻译！急！

Earnings management is mid 1980's up an important empirical accounting research, enterprise management personnel in the field of accounting criterion permissible, in order to realize their own utility maximization or the maximization of enterprise value and make accounting choices, is normally called surplus management behavior. Earnings management will cause the distortion of accounting information, influence the development of China's capital market. Therefore, this article through to the listed companies in China, the present situation of earnings management problems, the article analyzes the standard of Chinese listed companies, earnings management aims to perfect our suggestion listed companies' earnings management.
Obviously, on earnings management research, can from deeper understanding of accounting surplus information usefulness and accounting behavior, the formation and mechanism can be further validation accounting behavior economic consequences and information content. Therefore, surplus management in accounting theory occupies a very important position. However, for the research of this field in our country to just start, earnings management method in epistemology and there are pitfalls. Therefore, this paper tries to make some studies of earnings management, and hopes to study Chinese listed company earnings management has benefits.

用“金山词霸”在线翻译就行了