摘要
通过对关联方关系和关联方交易的规定的介绍,明确了何为关联方和关联交易;对上市公司利用关联交易操纵会计信息的几种做法进行了剖析;就如何规范关联交易行为,确保会计信息真实性提出了看法。
Interrelated parties and interrelated deal are defined; analyzed several approaches by which stock companies control accounting data; put forward how to standardize interrelated deal and ensure accounting data truthful.
出处
《石油化工管理干部学院学报》
2002年第3期38-40,共3页
Journal of Sinopec Management Institute
