求翻译：其次，本文的目的还在于，归纳和整理出近期有关股权激励和盈余管理的研究动态，对以后有关股权激励和盈余管理的研究提供理论依据是什么意思？

Secondly, the paper also aims, summarized and sort out the recent equity incentives and earnings management research trends, the future for equity incentives and earnings management research provides a theoretical basis

Secondly, the purpose of this article also lies in the fact that summarized and sorted out the recent relevant equity-based incentives for research on dynamic management and surplus, and the subsequent related equity-based incentives and surplus management studies provide a theoretical basis

Next, this article goal will also lie in, induces and reorganizes the short-term related stockholder's rights drive and the earnings management research tendency, to later related stockholder's rights drove and the earnings management research will provide the theory basis

Second, the purpose of this article is also summarized and sort out the recent study on earnings management in incentive and dynamic, later related equity incentive earnings management research and providing theoretical basis

Next, this article goal will also lie in, induces and reorganizes the short-term related stockholder's rights drive and the earnings management research tendency, to later related stockholder's rights drove and the earnings management research will provide the theory basis