论关联方交易与利润操纵

关联方交易是指关联方之间转移资源、劳务或义务的行为,而不论是否收取价款。关联方交易是一种特殊的交易形式,具有两面性的特征。关联方之间交易不存在竞争性、自由市场交易的条件,常以一种微妙的方式影响交易,从而达到操纵利润的目的。利用关联方交易进行利润操纵的主要表现形式是关联交易非关联性、关联交易非公允性。因此,必须规范关联方交易的会计处理、披露与监管,保护投资者的利益,维护市场经济秩序。

An analysis of related party transaction and profit control

Related party transaction refers to the behaviour of transfer of resources, labor or obligation no matter if payment is collected or not. It is a special form of transaction which has two characteristics. The transaction of the related parties is free of the conditions of competition and free market transaction and is only delicately affected for the purpose of making profits. The profit control by means of transaction of the related parties is realized by non-re-latedness and unfairness of the related transactgion. Hence it is necessary the accounting, publication and supervision of the related transaction be regulated to ensure order of the market.