This paper employs the theoretical model raised by McVay in 2006 to examine the classification of items as an earnings management tool,namely whether A-share companies shift core expenses to income-decreasing special items after the implementation of new accounting standards.It finds that not all listed companies shift core expenses to income-decreasing special items.A certain type of companies with meager profit opportunistically shift core expense within the income statement to non-business expenses,whose unexpected core earnings in year t are positively related to non-business expenses in year t and whose changes in unexpected core earnings in year t＋1 are negatively related to non-business expenses in year t.%文章借鉴McVay（2006）的理论模型,考察了A股公司在新会计准则颁布之后是否会实施＂特殊损失项目＂与＂核心费用＂之间的归类变更盈余管理。研究发现,运用全样本和微利公司全样本都不能通过归类变更盈余管理的检验;而某类特殊微利公司却具有将利润表中的部分＂核心费用＂转移到＂营业外支出＂项目的归类变更盈余管理行为,该类公司当期的＂未预期核心收益＂与当期＂营业外支出＂正相关;下一期的＂未预期核心收益变化＂与当期＂营业外支出＂负相关。
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