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我国在深沪两交易所挂牌的上市公司有近千家,每一个企业的关联企业都有数十个,这就导致关联交易频频发生,而其中非规范关联方交易的大量出现,也必然会引起上市公司的会计信息失实,造成整个证券市场的不稳定状况和国家的财政损失。 一、非规范关联方交易与盈余操纵 公司为实现对盈余的操纵,使报表上的业绩数字达到自己的目的,可以通过各种会计手段,利用关联方交易是比较隐蔽而且常用的一种方式。关联交易的公正性、公平性,直接影响着上市公司的利润。假如交易不存在竞争性的、自由市场交易的条件,关联方之间通过虚假交易可以达到提高经营业绩的假象。即使关联交易在真实交易的基础上进行,也可能因有些公司的关联交易采取了协议定价的原则,使得利润在公司之间转移。
There are nearly a thousand listed companies listed on the Shenzhen and Shanghai Stock Exchanges and dozens of affiliated enterprises in each of them. This has led to the frequent occurrence of related party transactions. However, the large number of non-standard related party transactions has inevitably caused The accounting information of listed companies is false, resulting in the instability of the entire stock market and the state's financial losses. First, non-normative related party transactions and earnings manipulation The company in order to achieve the manipulation of the surplus, the performance figures on the report for their own purposes, through various accounting instruments, the use of related party transactions is a more covert and commonly used method. The fairness and fairness of related party transactions directly affect the profits of listed companies. If the transaction does not exist competitive, free market conditions, related parties through false transactions can achieve the illusion of improving business performance. Even if the related party transactions are conducted on the basis of real transactions, the principle of agreement pricing may also be adopted for related party transactions of some companies, so profits may be transferred among the companies.