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一、我国上市公司财务制假手段1.与控股股东不公平的关联交易为了帮助上市公司获取融资,控股股东通常通过与上市公司进行一系列交易使上市公司达到融资目的。交易的主要形式有:(1)利用关联方之间的商品购销和提供劳务,美化上市公司的财务报表。(2)向无需合并会计报表的关联方高价销售商品,增加公司利润。(3)通过签订“场地租用协议”、“管理咨询协议”、“资产使用协议”等方式,虚增上市公司的其他业务利润。2.控股股东利用关联交易侵占上市公司的资产
First, the financial fraud means of listed companies in China 1. Unfair party transactions with controlling shareholders In order to help listed companies to obtain financing, controlling shareholders usually through a series of transactions with listed companies so that listed companies to achieve the purpose of financing. The main forms of the transaction are: (1) using the purchase and sale of goods between related parties and rendering of services to beautify the financial statements of listed companies. (2) Sales of goods at a higher price to related parties that do not need to consolidate the accounting statements increase the profit of the Company. (3) Inflating other business profits of listed companies by signing “venue lease agreement ”, “management consulting agreement ”, “asset use agreement ” and so on. 2. Controlling shareholders use related party transactions to encroach on the assets of listed companies