摘　　要
　　於1998年發生金融風暴時，銀行業逾放比率持續升高，在主管機關限期改善資產品質之要求下，銀行盈餘越高時，經理人越會積極增提貸款備抵呆帳損失準備，以打消壞帳，而於許多研究中，也實證結果確認銀行業經理，會藉提列貸款備抵呆備損失準備，以進行盈餘管理。但目前顯少有研究針對基層農會信用部，是否也會從事盈餘管理進行研討，本研究以農會經理人即總幹事之學歷與農會信用部之盈餘管理進行連結，探討是否有其相關性。
　經本島249家農會信用部於2009年至2012年996筆樣本數中，實證結果分析，發現總幹事學歷為大專以上者，為正向相關，顯示大專以上學歷者較能進行盈餘管理，而於貸款備抵呆帳損失準備及非貸款備抵呆帳損失準備實證中，五都的非貸款備抵呆帳損失準備與盈餘管理為顯著相關，而非五都於貸款備抵呆帳損失準備與盈餘管理為顯著相關，且在總幹事會在改選前一年特別從事盈餘管理。

Abstract
　　Occurred in 1998 when the financial crisis, the banking sector NPL ratio continued to rise, the competent authority of the requested deadline to improve asset quality, the higher the bank earnings, managers more actively increased allowance for doubtful accounts mention the loan loss reserve to dispel bad, but in many studies, empirical results also confirm banking manager, will take the backup set aside allowance for losses on loans to manage earnings. But the remarkable little research on grassroots CDFAs, does it engage in earnings management to discuss the study Farmers educated managers that earnings management and the Director General of the credit departments of farmers' associations be linked to explore whether there are related .
　　Through in 2009-2012 the number of samples in 996 pen, empirical analysis of the results of the island 249 CDFAs found General qualifications for college who was positively correlated, indicating a college education can be compared to earnings management, and Loan loss provisions for bad debts and non-empirical losses allowance for doubtful accounts, the non-credit loss allowance for doubtful accounts of five are ready and earnings management is significantly related allowance for loan instead of five are ready to loan loss allowance for doubtful accounts was significantly associated with earnings management and, in particular, the Director General will engage in earnings management in the year before the election.

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