本文首先对股权激励与盈余管理的相关理论进行分析,接着探讨了我国上市公司股权激励下的盈余管理特征,指出如何正面发挥高管的股权激励,减少盈余管理具有重要的意义。最后,文章提出了一个分析管理层股权激励和盈余管理关系的实证框架,以期为这一课题的实证研究提供新的思路。 This paper first analyzes the theory of equity incentive and earnings management, then explores the characteristics of earnings management under the equity incentive of listed companies in our country, and points out how to exert equity incentive and reduce earnings management positively. Finally, the article proposes an empirical framework for analyzing the relationship between management equity incentive and earnings management, with a view to providing new ideas for the empirical research on this subject.