我国上市公司关联交易中盈余管理问题探析

近几年,我国企业之间的并购、联合、相互参股等商业活动使得关联企业之间的交易形式愈来愈复杂,许多上市公司利用虚构的关联交易进行盈余管理而使会计信息失去公允性、可靠性。本文通过对关联交易中盈余管理的影响分析,提出了规范对策,以期对我国有效治理上市公司关联交易中盈余管理问题有所帮助。

An Analysis of Surplus Management of Listed Companies Affiliated Transactions

In recent years,forms of affiliated transactions have become increasingly complex owing to such business activities as merger,union and share-holding.Because cost may be decreased,enterprises' profits and competitive power can be increased through affiliated transactions,many listed companies take advantage of fictitious ones to manage surplus.As a result,false accounting information not only misleads the investors but influences the stock market's function of optimizing the distribution of resources.Surplus management of listed companies is,therefore,a problem to be studied and solved urgently.By analyzing connotations,features,forms and influences of surplus management affiliated transactions,this paper advances measures to regulate it.