上市公司关联交易利润操纵

The Analysis On Profit Control By Related Party Transactions of Listed Companies

由于历史的原因 ,目前在我国证券市场上 ,上市公司关联交易行为较为普遍 ,但是相关的规则却极不健全。这给一些上市公司利用关联交易 ,大行利润操纵带来了可乘之机 ,关联交易利润操纵已经引起了广大投资者特别是中小投资者的强烈谴责。上市公司关联交易利润操纵是一个两阶段的过程 ,只有从规范关联交易行为和规范关联交易信息披露两个角度同时入手 ,通过建立健全两个方面的规则 ,依靠监管部门的严格实施 ,双管其下 ,才能真正做到规范关联交易 。

For the historic reasons,on chinese stock market,the related party transactions of listed companies are widesprend now. But, at the same time, there is the lack of rules on the related party transactions. This conditions give chances to some listed companies to control profit by related party transactions. Profit control by related party transactions has aroused a lot of condemnation now. This paper begins with translating the meaning of the related party transaction, than puts forward that the profit control usually goes through two stages. The first stage is controling the action of relation party transaction. The second stage is controling the discolsure of the related transaction. So at both stages there is much work to be done to hold up the profit control.