| 防止利用关联方交易操纵利润的方法 |
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| 引用本文： | 赵善庆.防止利用关联方交易操纵利润的方法[J].无锡商业职业技术学院学报,2006,6(2):4-6. |
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| 作者姓名： | 赵善庆 |
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| 作者单位： | 无锡商业职业技术学院,财务处,江苏,无锡,214153 |
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| 摘 要： | 目前,一些上市公司利用关联方交易操纵利润、粉饰会计报表,造成会计信息的严重失真,为此,规范关联交易定价政策、逐步减少现有可避免的关联交易、制止新的应避免的关联交易产生十分必要。
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| 关 键 词： | 上市公司 关联交易 操纵利润 粉饰会计报表 防止方法 |
| 文章编号： | 1671-4806(2006)02-0004-03 |
| 收稿时间： | 12 30 2005 12:00AM |
| 修稿时间： | 2005年12月30 |
Methods of Preventing Rigging Profits by Using the Relating Parties' Business |
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| ZHAO Shan-qing.Methods of Preventing Rigging Profits by Using the Relating Parties'''' Business[J].Journal of Vocational Institute of Commercial Technology,2006,6(2):4-6. |
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| Authors: | ZHAO Shan-qing |
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| Institution: | Finance Department, Wuxi Institute of Colnmeree, Wuxi, Jiangsu 214153, China |
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| Abstract: | At present some listed companies rig profits and make false accounting report forms by using their relating parties' business,thus jeopardize the interests of their relating parties,causing unfair competitions.In order to avoid this kind of phenomenon,some pricing policies standardizing the relating parties' business must be made and issued. |
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| Keywords: | listed company relating business rigging profits making false accounting report form preventive methods |
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