上市公司关联交易的披露与审计.docVIP

上市公司关联交易的披露与审计简介：　上市公司及其控股子公司与关联方之间的交易广泛地存在于上市公司的日常经营活动中，其既有积极作用也有负面 影响 。关联交易将市场交易转变为公司集团的内部交易，可以节约交易成本，有利于实现公司集团利润的最大化，提高其整体的市场竞争能力；但上市公司出于各种动机，利用关联交易进行利润操纵，使关联交易成为盈余操纵的手段。本文从上市公司关联交易的披露与审计方面存在的 问题 出发，提出了治理利用关联交易进行盈余操纵的对策。一、上市公司关联交易现状 分析 　　 As can be seen, bus number of deaths and injuries that occurred was rail transit (RRT) of 1.7 times, number of motor vehicle deaths and injuries is 1.9 times. United States traffic County economic work conference leadership speech:The main task of the twenty-six session of the six plenary meeting of the county the county economic work conference this time, by the partys eighteen and eighteen Third Plenary Session of the spirit as a guide, carry out and implement the central and provincial economic work conference on rural work conference and the three session of the seven plenary session of the party to expand the spirit of the meeting, the total summary of last year the work, analysis of the current situation, the deployment of this work, further strengthening the development of consensus, to mobilize the whole county county, deepening reform and innovation, to work against poverty, accelerate the transformation of leapfrog, promote scientific development, struggling to write a new harmonious beautiful mountains and show a prosperous civilization to build a new building. The following chapter * *, according to the county Discussion of the views of the Standing Committee, I focus on four aspects of the problem:* * * years, the county to seriously implement the central decision-making arrangements and real, in accordance with the high position, as a typical tree, catch catch up with speed for a breakthrough, five in one overall grasp to raise human resources to promote overall leap, firmly grasp for the project, investment, industry, structural adjustment, Emegumi Mio, promote harmony, agency the county economy presents the social development to catch up, are balanced development, promote the overall, a good momentum