浅析利用关联方交易进行盈余管理

随着我国资本市场的不断发展和上市公司规模的不断扩大,盈余管理已成为财务会计领域亟待探讨和研究的课题之一.关联方交易,作为资本市场成熟后的新型交易,对会计盈余的影响越来越大.利用关联交易进行盈余管理也越来越被管理者所偏爱,本文拟从关联方交易这一角度,来探讨上市公司如何进行盈余管理,并提出了相应的治理对策.

On earnings management of listed companies through related party transaction

With the development of stuck market and the operation scale expansion of listed companies, earnings management becomes one of the most urgent research issues in financial and accounting field. Related party transaction, as a new transaction model in matured capital market, has great impact on acoounting earnings. This paper studies earnings management method in listed companies from the angle of related party transaction and proposes some countermeasures.