基于当代企业的不断发展,会计盈余质量问题逐渐引起了人们的关注,但就当前的现状来看,部分企业在盈余管理工作实施过程中仍然存在着某些不可忽视的问题,为此,本文在研究活动开展过程中,为了深化对会计盈余质量问题的探究,结合2010年-2015年沪深A股上市公司样本数据,设计了实验研究模型,同时通过对模型的分析,统计了相关数据结果,且就此明晰了会计盈余质量与资本结构动态调整间关系。 Based on the continuous development of contemporary enterprises, the issue of accounting earnings quality has aroused people’s attention gradually. However, according to the current situation, some enterprises still have some problems that can not be ignored in the implementation of earnings management. Therefore, In order to deepen the research on the quality of accounting surpluses during the research activities, an experimental research model was designed based on the sample data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2015. At the same time, through the analysis of the model, And clear the relationship between the quality of accounting earnings and the dynamic adjustment of capital structure.