摘要
许多上市公司利用关联交易操纵利润、逃避赋税,严重损害了广大中小股东的利益,其主要原因在于关联方披露的不规范。应加强会计准则的建设、加强中介机构的监管、引入监督力量,规范上市公司关联交易及其信息披露。
Many listed companies make use of connection bargain to manipulate profits ,evade farm tax and excise tax also injure the benefits of large medium small shareholder seriously,it the main reason lie in a connection a square to publish not norm. Should strengthen the construction of accountancy＇s standard, strengthen medium lie organization to take charge of, lead to publish into direct strength, the connection bargain of the norm listed company and its information.
出处
《科技和产业》
2008年第7期87-90,共4页
Science Technology and Industry
关键词
上市公司
关联方
关联交易
信息披露
listed company
the square of the connection
the connection trades
the information publishes
