基于上市目的的盈余管理行为一直以来是盈余管理实证研究的一个重点，
本文通过回顾相关文献已得出的结论，将目光放在了创业板上，由创业板企业的特点为切入点，首先猜测了创业板企业IPO过程中盈余管理的可能特征，再通过理论分析其的可能性和必要性，最后运用Jones-CFO模型对其的存在性进行了验证。就研究结果给出对策措施，旨在帮助投资者认识创业板新市场的高利益和高风险并存的本质，应理性投资；同时提醒相关监管部门能加强对新市场的规范工作，使其健康成长，进而帮助国家落实自主创新战略，建设创新型国家。
关键词：盈余管理，IPO，创业板，Jones-CFO模型
ABSTRACT
Earnings management out of IPO purpose is a great topic in the empirical study on it. Focusing on the Growth Enterprises Market, this essay based on the characters of the new market, discusses the issue with 3 steps: 1, analyze the features of earnings management, considering the size, industry factors in this new market; 2, state the possibility and necessity of the earnings management using related theories; 3, test the sample companies with Jones-CFO model to see whether earnings management really exists. Afterwards, some suggestions are given to the investors, help them to realize high profits are always accompanied by high risk; others to the regulators, reminds them of the mission of the new market, which is to accelerate the pace of the construction of an innovation country.
Keywords: Earnings management, IPO, GEM, Jones-CFO model
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