| 上市公司关联交易及其信息披露分析 |
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| 引用本文： | 王宇.上市公司关联交易及其信息披露分析[J].科技和产业,2008,8(7):87-90. |
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| 作者姓名： | 王宇 |
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| 作者单位： | 阜新矿业集团,生活服务公司,辽宁,阜新,123000 |
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| 摘 要： | 许多上市公司利用关联交易操纵利润、逃避赋税，严重损害了广大中小股东的利益，其主要原因在于关联方披露的不规范。应加强会计准则的建设、加强中介机构的监管、引入监督力量，规范上市公司关联交易及其信息披露。
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| 关 键 词： | 上市公司 关联方 关联交易 信息披露 |
The Listed Company Connection Trades and Its Information Publish Analysis |
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| WANG Yu.The Listed Company Connection Trades and Its Information Publish Analysis[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2008,8(7):87-90. |
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| Authors: | WANG Yu |
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| Institution: | WANG Yu(Fuxin Coal Corp,Fuxin Liaoning 123000,China) |
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| Abstract: | Many listed companies make use of connection bargain to manipulate profits ,evade farm tax and excise tax also injure the benefits of large medium small shareholder seriously,it the main reason lie in a connection a square to publish not norm.Should strengthen the construction of accountancy's standard, strengthen medium lie organization to take charge of, lead to publish into direct strength, the connection bargain of the norm listed company and its information. |
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| Keywords: | listed company the square of the connection the connection trades the information publishes |
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