董事会监管下的高管变更对盈余管理的影响研究

以创新论为基础，从宏观的视角，勾勒出农业科技发展的大趋势：农研体制创新由单项向系统推进转变，由国家农研委员会统筹管理，创造公平、公正、竞争的农业科技市场。以人为本，鼓励敢为人先、善于探索的创新精神；供给激励与需求激励并重；经费、贷款由偏重公立院校和国有企业的“公有制偏好”和计划经济思维向所有为科技发展做出贡献的院校、企业等共享转变，调动所有可能为农研做出贡献的主体积极性，形成分工合理、优势互补互动的农业创新网络。

Study on the Relationship between Top Management Turnover and Earnings Management with Management of Board

The earning management after the top management turnover occurs has been researched taking China''s listed companies as samples. The empirical results show that: in the year when top management turnover happens earnings tend to reduce; and supervisory degree is related with the possibility of top management turnover; and the earnings tend to be under control with the management of board. Therefore, to promote the healthy and effective development of China''s listed companies, attentions should be focused on the development of board system and the standardization of earning management behaviors.