基于关联交易的我国上市公司利润操纵的行为分析及其防范研究本科毕业论文.docVIP

PAGE 本科毕业论文 （20 届） 基于关联交易的我国上市公司利润操纵的行为分析及其防范研究 所在学院 专业班级 会计学 学生姓名 指导教师 完成日期 基于关联交易的我国上市公司利润操纵的行为分析及其防范研究 摘 要：在如今市场竞争极具激烈的环境下，上市公司趋于对利益的诱惑，尽可能让会计数据符合自身的发展需求以赢得竞争力的提升。而我国的市场经济还不够成熟，各项市场机制有待完善，法律法规与监督体系的不全面使得利润操纵成为最直接的会计造假手段，从而形成利润粉饰、虚假交易、信息披露不彻底等现象。上市公司的利润操纵行为对会计信息使用者造成了很大的损失，同时也扰乱了市场秩序，不利于社会的稳定发展，所以，抑制上市公司利润操纵行为迫在眉睫。本文主要针对目前竞争市场上许多上市公司为了自身的利益考虑而存在提供虚假的会计信息，导致信息使用者与信息提供者信息不对称，扰乱市场秩序和损坏信息使用者利益的现象，对上市公司这种“黑箱操作”——利润操纵进行研究，主要从关联方交易为手段的利润操纵为切入点，研究与分析其表现形式、收益情况、形成原因、途径，总结该行为的危害，并结合实际为此提出合理有效的防范措施。 关键词：上市公司；利润操纵；关联方交易；防范措施 The Behavior Analysis and Prevention of Our Related Party Transactions in Listed Companies Abstract: In todays highly competitive market environment, companies tend to the interests of the temptation as much as possible so that the accounting data in line with their development needs to win to enhance competitiveness. Moreover, Chinas market economy is not mature enough, the market mechanism needs to be improved, laws, regulations and supervision system is not fully make the most profit manipulation of accounting fraud direct means of creating profits whitewash, false trading, information disclosure is not complete and so . Profits of listed companies, manipulation of accounting information users caused great losses, but also disrupted the market order, is not conducive to social stability and development, therefore, inhibition of behavior in listed companies is imminent. In this paper, the current competitive market for many companies to consider their own interests exist providing false accounting information, leading to information users and information providers, information asymmetries, disrupting the market order and damage to the interests of the users of the phenomenon of information on listed companies this black box - earnings manipulation studies, mainly from the related party transactions as a means of profit manipulation as the starting point, research and analysis of its manifestations, earnings, causes, ways to sum up the dangers of