浅谈关联方交易中的不当盈余管理——基于上市公司的实例分析

Improper Earnings Management in the Related-Party Transaction:Based on the Case Study of Listed Companies

在关联方交易活动中,一些企业为了达到利润操纵、转移资金、侵占资产等目的,往往利用对其关联方的控制权或影响力进行有悖于市场公平交易原则的舞弊行为,以此获得不当盈余。从关联购销、资金往来、关联担保、资产重组四个方面,通过上市公司的实例来分析关联交易中不当盈余管理的方式。关联方交易不当盈余手段多样,但都是在关联方交易的外壳下进行的违规的暗箱操纵,上市公司利用关联方交易进行利润操纵、转移资金、侵占资产等违法行为,损害了公司的利益及其他相关者的权益。加强上市公司关联交易的监控及管理,对于维持公司自身的健康经营、保护投资者的合法权益以及提高资本市场的运作效率都具有十分重要的意义。

In order to gain impropersurplusandachieve the profit manipulation, transfer funds and embezzlement, some enterprisesoften have corrupt transactionwhich goes against the principle of fair trade market by means ofthe control or influencein the related- party transactions activities.Analyzing the improper earnings management based on the case study oflisted companies in terms of related buying and selling, funds, associated guarantees, and asset restructuring, the related-party transaction has various meansof illegal black case work,which harm the rights and the interests of the company and other stakeholders.The listed companies shouldstrengthen the monitoring and management, so as to maintain the company＇s own health management, protect the lawful rights and interests of investors and improve the operational efficiency of the capital market.