To meet the policy requirement of share allotment, the listed companies usually take a series of measures to manage the surplus so that ROE can qualify the condition of share allotment.

• 摘要上市公司为了达到配股的政策要求，往往在配股前进行一系列的盈余管理，从而使公司的净资产收益率满足证监会所要求的配股条件。