摘要
关联交易是利润操纵的主要形式,规范关联交易的信息披露是避免利润包装的重要途径:规范关联交易信息披露应强调披露重于存在的原则,要规范关联交易的信息披露标准及其要素,强化对信息披露的管理。
Correlation trade is the main form of profit control. Standardizing the info unveiling of correlation is an important means to avoid profit overstating. In standardized correlation trade, the principle of unveiling should be stressed more than that of existing. The criterion and essential elements of info unveiling of correlation trade must be standardized, and the management to info unveiling should be strengthened.
出处
《山东商业职业技术学院学报》
2004年第1期21-22,25,共3页
Journal of Shandong Institute of Commerce and Technology
