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| 摘要: |
| 为了在市场活动中取得竞争和战略优势以达到扩大经营规模或控制其他企业的目的 ,企业往往通过关联方交易进行会计报表粉饰。这种行为 ,不仅违背公平原则 ,严重误导投资者的投资决策 ,而且也可能影响其他股东、债权人的利益 ,削弱市场监管力度 ,产生不真实的会计信息。为了完善关联交易 ,提高上市公司关联交易信息披露透明度 ,保护投资者、债权人的合法权益 ,规范上市公司及其所进行的关联方交易是十分必要的 |
| 关键词: 关联方交易,会计报表,目的,方法 |
| DOI： |
| 分类号:F231.5 |
| 基金项目: |
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| Whitewashing on Accounting Statement by Related Trade and Its Identification |
|
余凤吉' target='_blank'>YU Feng-jie
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| Abstract: |
| Enterprises often whitewash their accounting statement through related trade. The purpose is to gain competition and strategy advantage in market activity so as to enlarge their operation scale or to control other enterprises. This not only is against |
| Key words: related trade,accounting statement,purpose,method, |
