关联方交易及其审计问题研究..doc

PAGE 关联方交易及其审计问题研究 PAGE PAGE 19 0 - 关联方交易及其审计问题研究 摘 要 随着我国证券市场的迅速发展和加入WTO，我国企业面临国内外的竞争日益加剧，企业兼并、重组、收购、国有股减持、股权分置等资本运作手段被大量运用，企业呈现集团化、多元化、规模化经营趋势，关联企业间的交易行为也随之大量出现。关联企业间的交易为企业节约成本、提高交易效率起着重要作用，然而，大量非规范关联交易的存在，扭曲了资本市场资源配置了功能，目前许多上市公司大股东为了提高自身企业形象或体现经营者经营业绩，从而达到在证券市场上融通更多资金的目的，或者为逃避国家税收而转移利润等不当动机。往往采用关联方交易通过粉饰公司财务状况和经营成果，提供虚假财务信息，以及违规担保等行为，在证券市场上大肆“圈钱”，谋取不正当利益，严重损害了中小投资者利益，也给证券市场的健康发展带来巨大危害，并且关联交易存在天然隐蔽性和复杂性，这些都无疑给作为上市公司会计报表做出最终的审计鉴证的注册会计师提出了巨大挑战，不当动机的关联交易更增加了注册会计师的审计风险。 因此，如何在审计过程中识别关联方关系以及关联交易的实质动机，以确定审计重点风险领域，实施必要、有效的审计程序，来防范审计风险，是会计师事务所及注册会计师面临的越来越重要的问题。 本文拟通过文献研究和案例分析法对关联方交易及其现状，关联方交易审计的目标及特点，我国关联方交易审计存在的问题，关联交易审计的策略等进行分析.研究，以解决认识关联方交易的特点和本质，认识什么是关联方交易、哪些交易属于关联方交易、关联方交易应如何披露等关键性问题。 关键词：Ⅰ.关联方 Ⅱ.关联方交易现状 Ⅲ.审记策略 Abstract Along with the rapid development of Chinas securities market and the accession to the WTO, Chinese enterprises face growing competition at home and abroad, the enterprise merger and reorganization of state-owned shares, acquisitions, such capital operation, equity division by means of using, enterprise group, diversification, the present trend of scale between affiliated enterprise, the transaction behaviors. The transactions between affiliated enterprise for saving cost and improve the efficiency and plays an important role, however, a large number of normative affiliate transaction, distorted capital market allocation of resources, the function of many listed companies in order to improve their big shareholders enterprise image or reflect operators operating performance, thus achieved in the stock market financing more money, or for the purpose of state tax and transfer profits from improper etc. Often USES the affiliated party transactions by whitewashing companys financial position and operating results, providing false financial information, and illegal behavior, so in the stock market, money sycophantic seek illegitimate interests, serious damage to the small investors interests, but also to the healthy development of the securities