依據世界銀行2012年的資料庫顯示，中國大陸之商品出口總值高於美國，為世界第一名，故本研究以中國大陸上市公司來做為研究對象，而本研究樣本期間為2008年至2012年。審計及薪酬委員會為兩個功能完全不相同的委員會，但在中國大陸的上市公司治理準則方面並未限制此兩委員會成員不可重疊以及強制設立，而現今中國大陸上市公司中，有部分公司的審計及薪酬委員會成員是重疊的，故本研究之研究問題為針對審計與薪酬委員會之設立、兩委員會成員有無重疊以及兩委員會成員重疊程度對盈餘管理的影響。研究結果顯示：設立薪酬委員會有助於降低盈餘管理之情形，審計及薪酬委員會成員重疊的公司較審計及薪酬委員會成員沒重疊的公司有較低的盈餘管理，以及證實在審計及薪酬委員會成員重疊比例與盈餘管理為一倒U型關係，表示審計及薪酬委員會成員應至少有一人重疊，但不可過度重疊。
According to World Bank data library in 2012 showed that China’s total exports of goods is more than United States. So this study use the companies in China, and during the study sample was from 2008 to 2012. The Audit Committee and Compensation Committee are two independent committee. But in terms of Chinese law does not restrict this two committee members can’t overlapping and must have those two committee. And now Chinese companies, part of the Audit and Compensation Committee of the company are overlapping. Therefore research questions of this study for the establishment of the Audit and compensation Committee for members of the two members of the Committee whether the overlap and affect the degree of overlap of the two committees of earnings management. The results show that: the establishment of Compensation Committee to help reduce the company’s Earnings Management, Audit and Compensation Committee member of the Company overlap than an audit and remuneration committee did not overlap have lower earnings management. And there’s an inverted U-shaped relationship between Audit and Compensation Committee member overlapping rate and earnings management.
