1. First, define what is earnings management and what is financial distress.

2. Analyze the role of earnings management.

3. Show several financial difficulties.

4. Comparing the role of earnings management with the financial difficulties of enterprises, it shows the role of earnings management in getting rid of financial difficulties of enterprises.

5. Overall conclusion, I think it should be: in the period of rapid expansion of enterprises, earnings management can effectively enhance the ability of enterprises to resist risks and reduce financial pressure. However, earnings management is only effective for enterprises with earnings. Due to the financial difficulties caused by serious losses, earnings management is powerless.