Taking the data of Chinese A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2007 to 2016 as samples，this paper studies the impact of executive audit background on real earnings management. In the study，senior managers are divided into decision-making executives and supervisory executives， in order to analyze the relationship between different types of executive audit background and real earnings management. The results show that the audit background of executives has a significant positive impact on the level of real earnings management. Moreover，compared with decision-making senior managers，supervisory executives with audit background tend to implement real earnings management behavior. This research shows that the enterprises with audit background in executives have implemented more serious real earnings management，revealing that when executives with different roles have audit background，the influence on the real earnings management level of enterprises is heterogeneous.