求翻译：本文的研究不仅深化了归类变更盈余管理的相关结论，还为改进审计实务、优化投资者决策以及完善再融资制度提供了新的理论依据。是什么意思？

正在翻译，请等待...

This article not only deepen the study of the classification change management related conclusions surplus, but also to improve auditing practice, optimization, decision-making, as well as improve investors refinancing system provides a new theoretical basis.

Not only this article research deepened the classification change earnings management related conclusion, but also for the improvement audit practice, optimized the investor decision-making as well as the consummation finances the system to provide the new theory basis again.

This study not only deepens the collation of the change of earnings management related conclusions, optimized for improving auditing practice, investors decision-making, and improve the system of refinancing provides a new theoretical basis.

This study not only deepen the classified change the relevant conclusions of earnings management, but also to improve auditing practices, optimizing investor decision-making and improve the re-financing system provides a new theoretical basis.