Based on A-share non-financial listed companies of China from 2009 to 2015,this study examines the impacts of corporate strategy on earnings management through accounting policy choice in R&D activities. This study shows that, compared to defenders, the listed companies taking offensive strategy are more likely to capitalize on R&D expenditure to carry out earnings manipulation. Further analysis shows that in firms with more financial demand and more financing challenges, radical aggressive strategies may lead to more earnings management through accounting policy choice. Related robustness tests also generate consistent research conclusion.