| 关联交易与利润操纵 |
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| 引用本文： | 陈小红. 关联交易与利润操纵[J]. 湖北民族学院学报(哲学社会科学版), 2003, 21(3): 108-109,112 |
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| 作者姓名： | 陈小红 |
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| 作者单位： | 汉口职业技术学院 湖北武汉430077 |
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| 摘 要： | 由于我国现行的关联交易会计准则不完善,关联交易信息披露欠规范,利用关联交易操纵利润已成为上市公司利润操纵的主要手段,要有效遏制这种行为,应做到以下几点:1.规定关联交易的定价方法;2.制定关联交易等级的定量标准;3.充分披露关联交易的定价政策;4.不允许将显示公允的关联交易价格部分确认为收益。
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| 关 键 词： | 关联交易 利润操纵 完善 规范 |
| 文章编号： | 1004-941(2003)03-0108-02 |
| 修稿时间： | 2003-01-09 |
Related Business and Profit Control |
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| CHEN Xiao-hong. Related Business and Profit Control[J]. Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences), 2003, 21(3): 108-109,112 |
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| Authors: | CHEN Xiao-hong |
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| Abstract: | As a result of the defect of China's accounting criterias in related business and incurrent information,profit control in related business has become the main way to control profits for listed companies.To prevent this action,people should do as followings:1.regulate the pricing in related business.2.establish the class norm standard in related business.3.make public the pricing policy.4.prohibit considering the public related business price as profits. |
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| Keywords: | related business profit control perfect regulate |
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