会计准则改革、实际控制人性质与盈余管理

湖湘先民在新石器时代初期就表现出了对自然神灵的狂热崇尚与敬仰，这种崇拜体现了人们对自然的畏惧以及对自然现象的神秘感。作为传说中三苗活动的主要区域，这里长期民神杂糅，人、自然、宗教团体更多地是在一种原始的状态下得以相互交流，与天对话并不属于特权。一般认为湖湘民俗主要是在楚文化基础上传承下来的，但就湖湘巫风的源头而言，恐怕还应从这些更为古老的文化传统中进行探寻。

Accounting Standards Reform, the Nature of Actual Controller and Earnings management

Using the data of manufacturing listed companies from 2003 to 2005 and 2008 to 2010, the influence from accounting standards reform to the earning management under different nature of actual controller has been invested. The results show that the level of earnings management in central government-owned enterprises has no significant change, while the level of earnings management in local government-owned enterprises and private enterprises has increased significantly.