英语翻译盈余管理一直是我国会计学和经济学研究的热点问题,而上市公司由于其披露信息的使用者更加广泛,因而它的盈余管理行为受

英语翻译
盈余管理一直是我国会计学和经济学研究的热点问题,而上市公司由于其披露信息的使用者更加广泛,因而它的盈余管理行为受到了更大的关注.我国财政部于2006年2月颁布了由一项基本准则和38项具体准则构成的企业会计准则体系,其中一个目的就是对上市公司的过度盈余管理行为加以规范.2007年新准则率先在上市公司全面实施,对公司提升经营业绩、提高盈余质量具有重要的意义.实施至今两年的时间里,新准则对上市公司盈余管理的影响也在不断显现、深入.本文将从会计准则的角度来看待上市公司的盈余管理行为,以新准则的变化为切入点,深入探讨新准则给上市公司盈余管理带来遏制和扩大两方面的不同影响.
译成英文摘要,不要翻译器译的,

The surplus manages the hot spot problem being always that our country accounting and economics study, but a listed company have been especially broad since the person reveals information's , its surplus administrative behavior has caught bigger attention as a result. Our country Ministry of Finance is that surplus administrative behavior standardizes a listed company excessiveness in the purpose having promulgated criteria for enterprise accounting system , one among them being composed of fundamental one criterion and concrete 38 criteria in February , 2006. The new criterion takes the lead in being put into effect all round in a listed company in 2007 , is advanced to the company managing achievement, improves surplus mass having important significance. Be put into effect the new criterion goes deep into to the effect that a listed company surplus manages so far in time for 2 years, also in appearing unceasingly. The behavior the main body of a book is managed with the surplus coming to treat a listed company the angle from accountant criterion, takes new criterion change as point of penetration; breakthrough point , the new thorough investigation and discussion criterion gives a listed company surplus to manage bringing about the effect keeping diversity in two aspects within limits and expanding.
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