关联方交易对会计报表的粉饰及其识别

Whitewashing on Accounting Statement by Related Trade and Its Identification

为了在市场活动中取得竞争和战略优势以达到扩大经营规模或控制其他企业的目的 ,企业往往通过关联方交易进行会计报表粉饰。这种行为 ,不仅违背公平原则 ,严重误导投资者的投资决策 ,而且也可能影响其他股东、债权人的利益 ,削弱市场监管力度 ,产生不真实的会计信息。为了完善关联交易 ,提高上市公司关联交易信息披露透明度 ,保护投资者、债权人的合法权益 。

Enterprises often whitewash their accounting statement through related trade. The purpose is to gain competition and strategy advantage in market activity so as to enlarge their operation scale or to control other enterprises. This not only is against the fair principle, and greatly affect the investors' decision, but also affect other shareholders and creditors' interests, weaken the supervision and management to the market, and results in unreal accounting information. It is necessary to standardize stock companies and their related trades. And this can perfect the related trade, improve the openness of the related trade, and protect investors and creditors' legal interests.