上市公司关联交易的披露与审计

上市公司及其控股子公司与关联方之间的交易广泛地存在于上市公司的日常经营活动中,其既有积极作用也有负面影响。关联交易将市场交易转变为公司集团的内部交易,可以节约交易成本,有利于实现公司集团利润的最大化,提高其整体的市场竞争能力;但上市公司出于各种动机,利用关联交易进行利润操纵,使关联交易成为盈余操纵的手段。本文从上市公司关联交易的披露与审计方面存在的问题出发,提出了治理利用关联交易进行盈余操纵的对策。

The Disclosure and Audit on Affiliate Transaction of Listed Companies

The deal between listed companies and the holding subsidiary ones widely exists in the daily management of listed companies. Affiliate transaction has both positive function and negative influence. It can transform the market transaction into the group's internal deals, which saves transaction cost and makes company groups realize maximum profits. But listed companies have manipulated profits by affiliate transaction from each kind of motive, take the affiliate transactions as means of control of earnings. So this article put forward countermeasures that can govern taking the affiliate transactions as means of control of earings from respects of problems existing in the disclosure and audit of listed companies' affiliate transaction.