The earning management through extraordinary profit and loss has drawn a board attention from both the scholars and the society. Government subsidy is one of the important items of the extraordinary profit and loss, plays an important role in the economic system of our country. 利用非经常性损益进行盈余管理一直是学术界和社会广泛关注的现象,政府补助作为其中一个重要的手段,在我国特殊的经济体制中显得尤为突出。