| 上市公司关联交易问题探讨 |
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| 引用本文： | 李海燕.上市公司关联交易问题探讨[J].价值工程,2014(1):161-162. |
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| 作者姓名： | 李海燕 |
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| 作者单位： | 河北中烟工业有限责任公司,石家庄050000 |
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| 摘 要： | 上市公司存在大量关联交易,关联交易对于上市企业具有积极地作用,但是由于目前我国市场制度的不完善,使得上市公司利用关联交易进行违规会计处理的事情经常发生。
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| 关 键 词： | 上市公司 关联交易 研究 |
Discussion on Related Transaction of Listed Company |
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| LI Hai-yan.Discussion on Related Transaction of Listed Company[J].Value Engineering,2014(1):161-162. |
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| Authors: | LI Hai-yan |
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| Institution: | LI Hai-yan ( China Tobacco Hebei Industrial Co., Ltd., Shijiazhuang 050000, China ) |
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| Abstract: | There are a lot of related party transactions in listed companies, which has positive effect on listed companies. But due to the imperfect market system in China, illegal accounting processing using related party transactions happens frequently. |
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| Keywords: | listed company related transaction research |
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