The empirical results show that asset impairment losses, non-operating income, investment income, finance expense are the principal means of listed companies to manage earnings, but the relationship between changes in fair value gain or loss and earnings management is not obvious. 实证结果表明,在具体的利润费用项目方面,资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式,而公允价值变动损益与盈余管理的关系并不明显。