论文部分内容阅读
上市公司利用关联交易进行盈余管理的动机主要是为了获取资金,上市制度、公司治理结构、相关法律及关联交易披露等方面的缺陷则为我国上市公司进行关联交易盈余管理提供了条件。本文结合上市公司关联交易盈余管理的手段进行了重点分析,并从完善上市公司治理结构、加强上市公司守法诚信、严格自律的意识、规范关联方关系及关联交易披露、加大审计力度与违规行为惩处力度等方面提出了规范上市公司关联交易盈余管理的建议。
The motivation of listed companies to make use of related party transactions for earnings management is mainly for the purpose of obtaining funds, listing system, corporate governance structure, related laws and disclosure of related party transactions, which provide the conditions for the listed companies in our country to manage the related party transactions. This article focuses on the analysis of related party Earnings Management of listed companies. From the point of perfecting the governance structure of listed companies, strengthening the awareness of law-abiding and strict self-regulation of listed companies, regulating the relationship between related parties and the disclosure of connected transactions, the Bank intensified audit efforts and irregularities Punishment and other aspects put forward to regulate listed companies related party transactions earnings management recommendations.