引言盈余管理在西方产生已有２０余年，并成为当代西方国家实证研究的重要课题之一。而在我国，盈余管理研究侧重于动因分析及其实现的手段。而本文拟从我国上市公司２０００年年度报告出发，对上市公司利用关联方交易方式进行盈余管理进行分析，并对如何规范关联方交易提出建 Introduction Earnings management has been in the West for more than 20 years and has become one of the most important topics in empirical studies in contemporary western countries. In our country, earnings management research focuses on the motivation analysis and the means of its realization. This article is based on the 2000 Annual Report of China’s listed companies, this paper analyzes the earnings management of listed companies using related party transactions and proposes how to standardize the related party transactions