关联交易利润操纵及其披露审计.doc
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关联交易利润操纵及其披露审计,12900字摘要 由于上市公司在上市时并非整体上市，而是集团整合最优资产，以达到上市要求而形成的上市公司，因而上市公司与它所处的集团公司或者其他关联方关系密切。所以关联交易在上市公司中所占比重很高。尽管上市公司集结最优资源上市，再利用关联交易优化资产结构、提高市场竞争力，将会使得上市公司很快...
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关联交易利润操纵及其披露审计
12900字
摘要 由于上市公司在上市时并非整体上市，而是集团整合最优资产，以达到上市要求而形成的上市公司，因而上市公司与它所处的集团公司或者其他关联方关系密切。所以关联交易在上市公司中所占比重很高。
尽管上市公司集结最优资源上市，再利用关联交易优化资产结构、提高市场竞争力，将会使得上市公司很快成长并发展壮大，但是，现实生活中，控股股东利用关联交易直接或间接侵害上市公司利益，甚至掏空上市公司的事件时有发生。据了解，我国上市公司中，“一股独大”的现象很普遍，它带来的直接后果就是大股东对它的直接干预，于是上市公司成为大股东大规模圈钱的工具。
上市公司的经营管理者总是想通过捷径实现经营成果，而不是切身考虑公司的长久发展之路。他们通过研究政策漏洞，从财务上挖掘出路，玩些数字游戏来掩饰公司的实际经营成果的，所以既要对现有的法律法规的不足之处进行修订和完善，也要从公司治理结构、股权结构和社会监管等多角度综合地对关联交易进行治理。
本文主要从我国上市公司关联交易利润操纵的概念、目的、方法着手介绍，结合关联交易的信息披露与审计，并从事实分析它的具体操作过程，由此以浅入深，分析关联交易中不合理的部分。
关键词：关联交易 上市公司 调节利润
Associated business profit manipulation and Disclosure of the audit
Abstract Due to listed companies listed on the list is not integral, but group integration optimal assets, in order to meet the requirements of listing and the formation of the listed company. So the listed company and its group of companies or other related parties have a close relationship. the related transactions account for a high proportion in the listed companies.
Although the optimal resource, listed company assembled reusing connection transaction optimize asset structure, to improve market competitiveness, listed companies would soon grow and develop, but in real life, the controlling shareholders use the related party transactions, directly or indirectly violate the interests of listed companies, even hollowed listed company events occur. We knows, in the listed companies in China, "a dominant" phenomenon is very common, it is the direct consequences of big shareholders for its direct intervention. Then the listed company become the large circle money tool of the major shareholders.
The operators and managers of listed companies are always trying to through the shortcut to achieve operating results, rather than moving the company's long-term development. Those loopholes through research, dig out the way from the financial, play some Numbers to cover the company's actual operating results, so as to the deficiency of existing laws and regulations to revise and improve, also multi-angle comprehensive governance on related party transactions from the corporate governance structure, ownership structure and regulation of social .。
This article mainly from the related transactions of listed companies profit manipulation of the concept, purpose, method of introduction, combined with the related transactions of information disclosure and auditing, and from the analysis of its concrete operation process, resulting in shallow to deep, unreasonable part of the analysis of related party transactions.
Keywords related party transactions of listed companies adjust profit
目录
引 言 1
第一章 相关概述 2
1.1 关联交易与利润操纵的概念 2
1.2 关联交易的特点及种类 2
1.2.1关联交易的特点 2
1.2.2关联交易的种类 3
第二章 企业关联交易操纵利润的目的和手段 4
2.1 关联方操纵利润的目的 4
2.1.1避税的目的 4
2.1.2迎合股市政策的目的 4
2.1.3个人谋求私利的目的 5
2.1.4借款，融资的目的 5
2.2 企业关联交易操纵利润的方法 5
2.2.1货物购销 5
2.2.2资产重组 6
2.2.3收取或支付交易费用 7
2.2.4资金往来与占用 7
2.2.5提供担保 8
2.2.6转让、出售和置换资产或股权 8
第三章 案例分析 9
3.1 ABC公司关联交易利润操纵分析 9
3.1.1ABC公司关联交易相关数据 9
3.1.2ABC公司关联交易利润操纵的方法、目的、披露与审计 10
3.2 Q公司关联交易信息披露与审计分析 13
3.2.1 Q公司关联交易相关事件 13
3.2.2 Q公司关联交易信息披露与审计 14
第四章 规范关联交易的措施 16
4.1完善关联交易制度 16
4.2加强关联交易审计 16
4.3健全公司治理结构 16
结 论 18
参考文献 19
致 谢 21
12900字
摘要 由于上市公司在上市时并非整体上市，而是集团整合最优资产，以达到上市要求而形成的上市公司，因而上市公司与它所处的集团公司或者其他关联方关系密切。所以关联交易在上市公司中所占比重很高。
尽管上市公司集结最优资源上市，再利用关联交易优化资产结构、提高市场竞争力，将会使得上市公司很快成长并发展壮大，但是，现实生活中，控股股东利用关联交易直接或间接侵害上市公司利益，甚至掏空上市公司的事件时有发生。据了解，我国上市公司中，“一股独大”的现象很普遍，它带来的直接后果就是大股东对它的直接干预，于是上市公司成为大股东大规模圈钱的工具。
上市公司的经营管理者总是想通过捷径实现经营成果，而不是切身考虑公司的长久发展之路。他们通过研究政策漏洞，从财务上挖掘出路，玩些数字游戏来掩饰公司的实际经营成果的，所以既要对现有的法律法规的不足之处进行修订和完善，也要从公司治理结构、股权结构和社会监管等多角度综合地对关联交易进行治理。
本文主要从我国上市公司关联交易利润操纵的概念、目的、方法着手介绍，结合关联交易的信息披露与审计，并从事实分析它的具体操作过程，由此以浅入深，分析关联交易中不合理的部分。
关键词：关联交易 上市公司 调节利润
Associated business profit manipulation and Disclosure of the audit
Abstract Due to listed companies listed on the list is not integral, but group integration optimal assets, in order to meet the requirements of listing and the formation of the listed company. So the listed company and its group of companies or other related parties have a close relationship. the related transactions account for a high proportion in the listed companies.
Although the optimal resource, listed company assembled reusing connection transaction optimize asset structure, to improve market competitiveness, listed companies would soon grow and develop, but in real life, the controlling shareholders use the related party transactions, directly or indirectly violate the interests of listed companies, even hollowed listed company events occur. We knows, in the listed companies in China, "a dominant" phenomenon is very common, it is the direct consequences of big shareholders for its direct intervention. Then the listed company become the large circle money tool of the major shareholders.
The operators and managers of listed companies are always trying to through the shortcut to achieve operating results, rather than moving the company's long-term development. Those loopholes through research, dig out the way from the financial, play some Numbers to cover the company's actual operating results, so as to the deficiency of existing laws and regulations to revise and improve, also multi-angle comprehensive governance on related party transactions from the corporate governance structure, ownership structure and regulation of social .。
This article mainly from the related transactions of listed companies profit manipulation of the concept, purpose, method of introduction, combined with the related transactions of information disclosure and auditing, and from the analysis of its concrete operation process, resulting in shallow to deep, unreasonable part of the analysis of related party transactions.
Keywords related party transactions of listed companies adjust profit
目录
引 言 1
第一章 相关概述 2
1.1 关联交易与利润操纵的概念 2
1.2 关联交易的特点及种类 2
1.2.1关联交易的特点 2
1.2.2关联交易的种类 3
第二章 企业关联交易操纵利润的目的和手段 4
2.1 关联方操纵利润的目的 4
2.1.1避税的目的 4
2.1.2迎合股市政策的目的 4
2.1.3个人谋求私利的目的 5
2.1.4借款，融资的目的 5
2.2 企业关联交易操纵利润的方法 5
2.2.1货物购销 5
2.2.2资产重组 6
2.2.3收取或支付交易费用 7
2.2.4资金往来与占用 7
2.2.5提供担保 8
2.2.6转让、出售和置换资产或股权 8
第三章 案例分析 9
3.1 ABC公司关联交易利润操纵分析 9
3.1.1ABC公司关联交易相关数据 9
3.1.2ABC公司关联交易利润操纵的方法、目的、披露与审计 10
3.2 Q公司关联交易信息披露与审计分析 13
3.2.1 Q公司关联交易相关事件 13
3.2.2 Q公司关联交易信息披露与审计 14
第四章 规范关联交易的措施 16
4.1完善关联交易制度 16
4.2加强关联交易审计 16
4.3健全公司治理结构 16
结 论 18
参考文献 19
致 谢 21
