| 上市公司关联交易中的利润操纵与治理对策 |
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| 引用本文： | 陈怡欣.上市公司关联交易中的利润操纵与治理对策[J].价值工程,2012,31(17):126-127. |
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| 作者姓名： | 陈怡欣 |
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| 作者单位： | 长安大学经管学院,西安,710064 |
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| 摘 要： | 在上市公司操纵利润的方法中,关联方交易是一种惯用手法。上市公司通过关联方交易制造虚假利润,给投资者以假象,从而谋取非法利益。本文着力探析关联交易中,上市公司如何操纵利润,以及对此应采取的治理对策与监管措施。
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| 关 键 词： | 关联交易 利润操纵 监管措施 |
Earnings Manipulation and Control Measures in Listed Company Related Transaction |
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| Chen Yixin.Earnings Manipulation and Control Measures in Listed Company Related Transaction[J].Value Engineering,2012,31(17):126-127. |
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| Authors: | Chen Yixin |
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| Institution: | Chen Yixin(School of Economics and Management,Chang’an University,Xi’an 710064,China) |
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| Abstract: | In the method of profit manipulation of listed companies,related party transaction is a modus method.Listed companies create false profits through related party transactions,and give investors a false impression,to seek illegal interests.This paper focus on exploring how to manipulate profits in related party transactions and the control measures and regulatory measures should be taken. |
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| Keywords: | related party transactions profit manipulation regulatory measures |
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