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关联交易往往被上市公司利用来进行利润操纵,这不仅极大地损害了中小股东的利益,而且危害了我国证券市场健康发育的基础。明确关联交易的判定标准和种类以及会计披露准则,认识上市公司不规范的关联交易和会计信息披露所造成的危害,才能真正规范我国上市公司关联交易和会计披露。
Related party transactions are often used by listed companies for profit manipulation, which not only greatly damaged the interests of minority shareholders, but also undermined the foundation of the healthy development of China’s securities market. Clearly determine the criteria and types of related party transactions and accounting standards of disclosure, to understand the listed companies do not regulate the related party transactions and accounting information disclosure caused by the harm, we can truly regulate the listed companies in China related party transactions and accounting disclosure.