上市公司关联交易中的利润操纵与治理对策

Earnings Manipulation and Control Measures in Listed Company Related Transaction

在上市公司操纵利润的方法中,关联方交易是一种惯用手法。上市公司通过关联方交易制造虚假利润,给投资者以假象,从而谋取非法利益。本文着力探析关联交易中,上市公司如何操纵利润,以及对此应采取的治理对策与监管措施。

In the method of profit manipulation of listed companies,related party transaction is a modus method.Listed companies create false profits through related party transactions,and give investors a false impression,to seek illegal interests.This paper focus on exploring how to manipulate profits in related party transactions and the control measures and regulatory measures should be taken.