This paper uses the cross-sectional data of the listed companies in 2010 to research the influence of management's equity incentive to the governance structure. That research shows that the equity incentive has a positive correlation with the equity concentration of the management and the constitution of the board of directors. This study conclusion gives some empirical evidence to the governance reform of the Chinese companies for a further step.%本文使用上市公司2010年截面数据,研究管理层股权激励对公司治理结构的影响.实证结果显示,管理层股权激励与股权集中度、董事会构成存在正相关关系.这一研究结论为继续深化中国的公司治理改革提供了经验证据.
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机译：公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China
