论上市公司关联方交易的财务分析——以乐视网为例 郑舒月-财务分析-毕业论文.docxVIP

毕业论文（设计） 论上市公司关联方交易的财务舞弊分析 ——以乐视网为例 摘 要 随着我国社会主义市场经济的发展，集团化发展公司在我国越发普及，归属于集团的子公司单独上市的情况也常见发生。鉴于资本的相互推动，母公司和子公司之间的交易在各个经济领域中都是不可避免的。双方交易关联可以有效地最大化利用集团的资本，提升业务效率，扩大经济产业板块等等。但是伴随着这些好处的同时，关联方交易也存在着一定的弊端，过于复杂繁琐的关联交易容易导致少数股东权益分配不明确，甚至是会被利用去填补母公司的财务问题空缺。如今互联网盛行，许多人开始通过网络软件进行费用的支付，在这种情况下，通过网络平台收取费用的企业关于此在关联方交易中并没有明细规定。除此之外，我国对相关这方面的交易也没有详细的法律法规来制约规范。在面临这样的情况，企业自身应该采用相关的防范和规避风险的方法，保持企业自身的诚信廉洁，不钻法律的漏洞。而我国有关部门应出台相关法律法规来约束规范这些方面，规避企业发生重大亏损从而影响了相关领域的经济发展。 关联词:关联方交易 财务舞弊 上市公司  Abstract With the development of Chinas socialist market economy,?collectivized development companies have become more and more popular in China. It is also common for subsidiaries?belonging to the group to be listed separately. Given the interplay of capital, transactions between parent companies and subsidiaries are inevitable in all areas of the economy. The relationship between the two sides can effectively maximize the use of the groups capital, improve business efficiency, expand the economic and industrial sectors and so on. However, along with these benefits, related party transactions also have certain drawbacks. Too complex and cumbersome related transactions can easily lead to unclear distribution of minority shareholders rights and interests, and may even be used to fill the gaps in the financial issues of the parent company. Now that the Internet is so popular that many people start paying through web software, companies that charge through web platforms have no specific rules about this in related party transactions. In addition, China has no detailed laws and regulations to regulate the transactions in this area. In the face of such a situation, enterprises themselves should adopt relevant methods to prevent and avoid risks, to maintain their own integrity and integrity, not to drill loopholes in the law. The relevant departments in our country should issue relevant laws and regulations to regulate these aspects, and avoid major losses of en