以紫鑫药业为例分析关联交易操纵利润问题.docVIP

摘要 本文从利润对关联交易然后紫鑫药业为例我国上市公司关联交易进行利润操；最后 关键词： 上市公司；关联交易；利润操纵Abstract With the rapid economic development , increasing economic globalization, combined with our affiliated companies have become a phenomenon common in the market . However, due to imperfect correlation system is not perfect , resulting in some related companies formed between an unfair deal, for their own development , in order to obtain higher profits , making the company appear development track deviation , a serious impediment to Chinas economy the pace of development , undermines the legitimate interests of managers and employees , the more serious is this type of behavior has seriously affected the moral quality of corporate culture and employees. Therefore , research and related party transactions of listed companies on the development of enterprises play an important role . This paper profits from trading manipulation aspects related transactions carried out specific research and exploration . The main discussion in terms of related party transactions , earnings manipulation and related party relationship , indicating that the current use of related party transactions of listed companies to obtain unfair profit situation. Then the purple Xin Pharmaceutical As an example, parsing of listed companies is how to use the operating profits related transactions ; Finally, the specific problems raised some validity opinions , which regulate the development of related enterprises . Key words: listing corporation ;related party transactions ;profit manipulation 1 绪论 1.1 论文研究的背景和意义 1.1.1 研究的背景 。关联方的，关联交易。，上市公司，所有的上市公司关联方之间都密切的、、担保和抵押等方面的关联交易事项。 1.1.2 研究的意义 讲，关联交易与商业交易没什么，是一个中性经济范畴两面性的，从角度看，关联方交易的在法律上是等的，但在事实上却不等。。 1.2 国内外研究情况 1.2.1 国内相关研究 多数都是在书一章或一节关联交易，。像徐经长陈汉文在的书中都拿出一个来关联交易的问题。人对操纵利润行为进行实证研究，是上海财经大学这方面。关法规也日趋完善：财政部了关联方之间出售资产等有关会计处理问题暂行规定，证监会发布了股票发行审核标准备忘录第14号，中华人民共和国税收征收管理法实施细则等也。 1.2.2 国外相关研究 对关联方关系交易问题，国家和都制定了应的会计和规范。中美国，美国对关联交易研究跨国公司关联交易的价格问题 1.3 研究的内容 1.4 研究的重难点及研究方法 1.