| 浅析关联方利用非货币性交易操纵利润 |
| |
| 引用本文： | 奚晓荣.浅析关联方利用非货币性交易操纵利润[J].华东经济管理,2005,19(7):133-136. |
| |
| 作者姓名： | 奚晓荣 |
| |
| 作者单位： | 芜湖职业技术学院,安徽,芜湖,241000 |
| |
| 摘 要： | 在经济领域中存在着关联方之间利用非货币性交易操纵利润和粉饰业绩的现象,如关联方之间可以通过对换出资产公允价值的高估、换入资产公允价值的低估等几种方法操纵利润。我们应健全和完善公司治理机构、强化公司外部监督,对关联方利用非货币性交易操纵利润的现象进行控制,以
|
| 关 键 词： | 关联方 非货币性交易 公允价值 利润操纵 |
| 文章编号： | 1007-5097(2005)07-0133-04 |
| 收稿时间： | 4/8/2005 12:00:00 AM |
| 修稿时间： | 2005年4月8日 |
Phenomena of the Connection Sides to Operate Profit by Means of the Non-monetary Transaction |
| |
| XI Xiao-rong.Phenomena of the Connection Sides to Operate Profit by Means of the Non-monetary Transaction[J].East China Economic Management,2005,19(7):133-136. |
| |
| Authors: | XI Xiao-rong |
| |
| Institution: | Wuhu Institute of professional Technology,Wuhu 241000,China) |
| |
| Abstract: | There are phenomena of the connection sides to operate profit and plastering the achievements in the economical domain, between the connection sides they may operation profit by means of overestimating managing out the property fair value or underestimating the property fair value, etc. We should strengthen and complete the companys organization, strengthen outside supervision of company, control the above violating phenomena, thus we will perfect the criterion the non-monetary transaction in our country and perfect our non-monetary transaction. |
| |
| Keywords: | connection sides non-monetary transaction fair value profit operations |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《华东经济管理》浏览原始摘要信息 |
| 点击此处可从《华东经济管理》下载免费的PDF全文 |
|
