研究建議

本研究探討影響中國國有企業民營化盈餘品質之因素，其結果並不顯著，表 示有其他可能影響中國國有企業民營化盈餘品質原因。因本研究除機構投資人持 股比例屬於公司治理外部機制，其餘均屬公司治理內部機制，建議未來研究可以 考慮其他公司治理外部機制(例如:是否更換會計師)對民營化後盈餘品質之影響

。未來研究亦可考慮民營化公司所屬地區之區域經濟發展，可能區域經濟發展良 窳會影響經理人員盈餘管理之誘因，進而影響國有企業民營化後之盈餘品質。

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