摘要
我国上市公司通过关联交易盈余管理的现象较为严重。该文通过对关联交易盈余管理的涵义与特征、内部动机和外部成因及具体手段进行阐述与分析,提出规范上市公司关联交易盈余管理应完善法人治理结构,改变以净资产收益率为唯一核心控制参数的规定,进一步完善关联方关系及其交易准则,规范中介行为并加大监管和惩处的力度。
The phenomena through relation transaction earnings management in China's listed companies are relatively serious.The paper explains and analyses the implication characteristics,internal motivation,external cause and specific means of relation transaction earnings management.It also puts forward that standardizing relation transaction earnings management of the listed companies should perfect the structure of legal person governing,vary the stipulation of taking net capital rate as sole core control parameter,further perfect the relation parties concerned and transaction principles,standardize the broker's behavior and reinforce the strength of supervision and punishment.
出处
《石河子大学学报（哲学社会科学版）》
2003年第3期30-34,共5页
Journal of Shihezi University(Philosophy and Social Sciences)
关键词
上市公司
关联交易
盈余管理
listed companies
relation transaction
earnings management
