浅析关联方利用非货币性交易操纵利润

Phenomena of the Connection Sides to Operate Profit by Means of the Non-monetary Transaction

在经济领域中存在着关联方之间利用非货币性交易操纵利润和粉饰业绩的现象,如关联方之间可以通过对换出资产公允价值的高估、换入资产公允价值的低估等几种方法操纵利润。我们应健全和完善公司治理机构、强化公司外部监督,对关联方利用非货币性交易操纵利润的现象进行控制,以完善我国的非货币性交易准则,规范我国的非货币性交易。

There are phenomena of the connection sides to operate profit and plastering the achievements in the economical domain, between the connection sides they may operation profit by means of overestimating managing out the property fair value or underestimating the property fair value, etc. We should strengthen and complete the companys organization, strengthen outside supervision of company, control the above violating phenomena, thus we will perfect the criterion the non-monetary transaction in our country and perfect our non-monetary transaction.