| 上市公司关联方交易转移定价分析 |
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| 引用本文： | 徐娟,王天兴. 上市公司关联方交易转移定价分析[J]. 财会通讯, 2007, 0(1) |
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| 作者姓名： | 徐娟 王天兴 |
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| 作者单位： | 西南财经大学会计学院/统计学院 西南财经大学会计学院/统计学院 四川成都 四川成都 |
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| 摘 要： | 上市公司关联方交易转移定价是企业的战略行为,但也是逃税、避税和操纵财务报告、转移资金的常用手段。转移定价政策作为关联方交易的核心内容,在上市公司的信息披露制度中存在许多不规范的地方。本文主要分析了关联方交易转移定价的目的及税务调整和在信息披露中存在的问题,并对其解决方法进行了探讨。
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| 关 键 词： | 关联方交易 转移定价 税务调整 信息披露 |
Analysis of Transfer Price in Related Transaction of Listed Companies |
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| Xu Juan Wang Tianxing. Analysis of Transfer Price in Related Transaction of Listed Companies[J]. Communication of Finance and Accounting, 2007, 0(1) |
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| Authors: | Xu Juan Wang Tianxing |
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| Abstract: | Transfer price in related transactions of listed companies is the strategic behavior of companies, but it is also frequently used to evade, to control financial statements and to transfer capital by managements of listed companies. Transfer price is the core problem of related transactions. There are many wrong regulations in information disclose of listed companies. This paper talks briefly about the motivation of related transactions, tax regulations, problems existing in information discloure and some solutions. |
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| Keywords: | Related transactions Transfer price Tax regulation Information discloure |
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