我国上市公司关联方交易问题分析.pdfVIP

我国上市公司关联方交易问题分析 摘 要 随着我国资本市场的发展，上市公司的关联方交易越来越受到社会的关注。 继 1997 年出台《企业会计准则——关联方关系及其交易的披露》之后，我国又 在 2006 年出台新的《企业会计准则第 36 号——关联方披露》，用来规范关联方 交易及其披露。但是上市公司仍然惯用关联方交易来进行造假，以达到粉饰企业 业绩、降低企业税赋、转移资金和转移利润等目的，严重地损害了公司及中小投 资者的利益。 本文从以下几个方面对我国上市公司关联方交易有关内容进行了探讨： 首先，本文研究了关联方交易的相关理论，其中对相关概念进行了界定与辨 析，剖析了关联方交易的理论基础。 其次研究我国现阶段上市公司关联方交易现状及问题，主要研究上市公司关 联方交易的手段及如何通过关联方交易进行虚构利润的。 而后本文针对目前我国上市公司关联交易的现状，分析产生的具体原因及种 种弊端。 最后针对产生的问题提出一系列的解决措施，完善公司内部治理结构，完善 关联交易披露的会计准则，规范市场中介,发挥中介机构的监督作用，加大执法 力度，规范关联企业。 关键词：关联方交易，上市公司, 转移利润，现状分析 I 我国上市公司关联方交易问题分析 Abstract With the development of the capital market, listed companies in related-party transactions increasing concern in the community. Following the 1997 introduction of the Accounting Standards for Business Enterprises party relationships and the transactions disclosed, China in 2006 announced a new Enterprise Accounting Standards No. 36 -- Related Party Disclosures to standardize the related-party transactions and information disclosure. However, listed companies are still used related-party transactions to forgery, and to achieve the whitewash enterprise performance, reduce business taxes, transfer of funds and the transfer of profits, and so on purpose, serious harm to the company and the interests of medium and small investors. First, this paper, the related-party transactions related to the theory, which related to the concept of defining and Analysis. Analysis of the related-party transactions theoretical basis. Second study of listed companies in China at this stage of related-party transactions and the status quo. main listed companies related-party transactions and the means through related party transactions fictitious profits This paper then listed companies affiliat