| 我国上市公司基于关联交易的盈余管理方式及治理 |
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| 引用本文： | 张莉. 我国上市公司基于关联交易的盈余管理方式及治理[J]. 价值工程, 2011, 30(16): 150-151 |
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| 作者姓名： | 张莉 |
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| 作者单位： | 石家庄法商职业学院,石家庄,050091 |
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| 摘 要： | 随着我国证券市场的产生与发展,盈余管理问题也已经在我国出现且日渐突出。本文以上市公司为研究对象,对关联交易盈余管理的涵义、方式进行了分析,并在此基础上对关联交易盈余管理的治理对策进行了论述。
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| 关 键 词： | 上市公司 关联交易 盈余管理 |
Earnings Management and Governance of Listed Companies in China Based on Connected Transactions |
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| Zhang Li. Earnings Management and Governance of Listed Companies in China Based on Connected Transactions[J]. Value Engineering, 2011, 30(16): 150-151 |
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| Authors: | Zhang Li |
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| Affiliation: | Zhang Li(Shijiazhuang Vocational College of Law and Business,Shijiazhuang 050091,China) |
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| Abstract: | With the emergence and development of China's securities market,earnings management has emerged and become increasingly prominent in China.This paper takes listed companies as the research object,analyzes the meaning and methods of earnings management based on connected transactions,and discusses its control measures on the basis. |
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| Keywords: | listed company connected transactions earnings management |
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