xx上市公司关联交易的会计规范分析.docVIP

课 题 XX上市公司关联交易的会计规范分析 摘 要 在我国，关联交易的发展是伴随着我国资本市场的发展、上市公司的涌现而步发展起来的，是公司制企业中各种利益主体之间发生的经济联系。作为关联企业之间，发生关联交易是正常的，而且，关联交易对于企业集团中具有降低成本，提高企业效率和市场竞争力的优点，但是，在实际应用中，却不可避免的受到某些利益主体的利用，对于合法的关联交易的保护。以及对于不公平的关联交易的限制，应当成为管理当局制定相关法律定的主要关注点，更重要的是对于我国资本市场的健康发展具有重要的意义。通过分析目前我国上市公司在关联关系及其交易信息披露方面存在的问题 ，揭示了不充分披露关联交易信息的危害，进一步从完善信息披露制度、制定关联交易定价政策、加大关联交易审计力度等方面提出了规范上市公司关联交易及其信息披露的建议。因此,必须尽快完善关联交易。 本文通过分析我国上市公司关联交易会计规范的演进历程，研究会计规范在约束上市公司关联交易利润操纵行为中用用局限性，在深入分析局限性产生的内因和外因的基础上，提出了一些完善上市公司关联交易会计规范的具体措施。侧重于我国上公司关联交易的会计规范问题以及披露方面的规则的完善，即关联交易会计的规范内容和关联交易会计规范的作用，尤其上在约束上市公司关联交易利润操纵行为中的作用。 关键词：关联方交易，上市公司，关联交易，信息披露，会计监管 Abstract In our country, the development of related party transactions is accompanied by the development of Chinese capital market, listed companies and the emergence of step, company type enterprise is the economic relationship between various stakeholders. As between affiliated enterprise, related party transactions is normal, and the related transactions for enterprise group with lower costs, improve business efficiency and market competitive advantage, however, in practice, is inevitably affected by the use of certain interest subjects for the legal protection of related transactions. As well as for the limitation of unfair related party transactions, should become the main focus of management authorities formulate related laws, what is more important for the healthy development of capital market in China is of great importance. Based on the analysis of the current our country listed company in relationships and transactions information disclosure, the problems of insufficient reveals the harm of related transaction information disclosure, and further improve the information disclosure system, connection transaction pricing policy, intensify connection transaction audit etc. Put forward the standardization of related party transactions and information disclosure of listed companies. So we must perfect the rela