本文在相关文献述评的基础上，由委托—代理理论、公司治理理论和效用锁定
理论作为起点，深入地研究常态关联往来与企业盈余质量的关系。文章选取了 2008
年至 2010 年上市公司常态关联往来数据和 2007 年至 2012 年上市公司盈余质量数据
当作样本，先对盈利上市公司与亏损上市公司两组样本常态关联往来事项前、后的
盈余质量增加值开展单因素方差分析，而后利用洛杰斯特回归分析研究国内上市公
司常态关联往来和往来前盈余质量的关系。还考虑到国有企业在上市公司中不可忽
视的关键地位，创造性地分析地域经济条件对两者相关关系的调节作用。最终我们
通过回归分析发现常态关联往来对往来之后盈余质量产生的并不是简单的线性影
响，所获结论比较具有现实性及借鉴性
关键词：常态关联往来；盈余质量；地域经济条件；不同类型Abstract
As the core strength of our country economic market, listed company plays an
very significant role.Their earnings quality needs highly attention.Especially
ownership and management have been separated now,top managements of these
companies's roles in the ensemble situation and strategic direction for the
development of the company are significantly enhanced.Due to the number of
Two-Way transaction rise in recent years,internal and external scholars pay attention
to this topic.
After reading a lot of related literature,we analysis the phenomenon of ordinary
Two-Way transaction and earnings quality in listed companies based on the
principal-agent theory,the principle of corporate governance and the theory of cutility
Targeting.We selected ordinary Two-Way transaction data from 2008 to 2010 and
company earnings quality from 2007 to 2012.Firstly we confirmed significant
correlation between ordinary Two-Way transaciton and earnings quality before and
after the transaciont in profitable listed company and under deficit listed company by
the one-way ANOVA analysis,then using Logistic method to analyze
more.Considering the state-owned enterprise is the key part of listed companies in
our country,we further consider the regional economy's regulated funcition.At last the
nonlinearity relationship between ordinary Two-Way transaction and earnings quality
was proved through regression analysis.The conclusions we get is feasibility and
useful.
Key words: ordinary Two-Way transaction;earnings quality;state-owned enter
prise;different genre
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