对上市公司关联方交易审计的探讨

Discussion on Transaction Auditing of Related Party in listed Company

关联交易是指在关联方之间发生转移资源或劳务的事项,而不论是否收取价款。随着我国资本市场的发展,关联交易也随之迅速发展,因此其存在的问题已越来越引起人们的广泛重视。由于上市公司关联交易具有隐蔽性以及关联交易方式的多样性,使关联交易成为上市公司管理当局进行盈余操纵的重要方式。在我国,上市公司利用关联交易进行盈余操纵的案例也屡见不鲜,这为我国经济健康有序发展造成了很不利的影响。针对以上问题,首先分析了上述公司关联交易的特点及其存在问题,其次探讨了关联方交易的方法,最后就关联交易中的各种问题提出了审计的对策及其防范风险的措施。

Related transaction is the issue among the related party which metastasis resource or the labour service , whatever he will collect the cost or not. With the development of our country capital market, the related transaction aslo develop quickly, and the situation already make more and more people be attetion to this problem. Due to listed company related transaction having the conceal and multiformity of the mode, which make the related transaction become listed company administering authority to carrying out the important way for the surplus controls. In our country. The kind of case also has be encountered many times , which has brought very disadvantageous effect on our country economy health and development in order. Analysed the above -mentioned problem and some characteristic, discussed the method of related party transaction. Brought auditing countermeasure and the countermeasure of risk prevention.