摘要
上市公司关联交易及盈余管理是上市公司控股大股东、管理当局追求其自身利益的一种行为过程。由于我国上市公司通过关联交易及盈余管理的现象越来越严重,须从关联交易及盈余管理的涵义与特征入手,对其惯用的手法和防治的对策进行阐述与分析,提出规范上市公司关联交易及盈余管理完善法人治理结构,进一步完善关联方关系及其交易准则。
The related trade and earnings management is a kind of behavior courses in which public company holding big shareholders and administrative authority pursue their one's own interest.Because the phenomenon that the public company of our country passes related trade and earnings management is more and more serious,we must proceed with meaning and characteristic of related trade and earnings management,the tactics habitual to its and countermeasure of the prevention and cure are explained and analyzed.Propose standardizing the related trade and earnings management of public company and perfects legal person's structure of managing,Perfect the relation of affiliated party and trade criterion further.
出处
《价值工程》
2004年第6期108-110,共3页
Value Engineering
