浅谈上市公司关联交易盈余管理手段  

Superficially Telking about Earning Management Measures by the Related Transaction in Listed Companies

作　　者：徐笑兵[1] 

机构地区：[1]沈阳工业大学管理学院,辽宁沈阳110023

出　　处：《辽阳石油化工高等专科学校学报》2002年第4期72-74,77,共4页Journal of Liaoyang Petrochemical College

摘　　要：中国资本市场中利用关联方交易进行盈余管理较为普遍,这种现象的产生主要与控股股东谋求占用上市资金,获得便捷的融资渠道的目的相关.当为争取上市或为达到配股资格时,股东具有强烈的盈余管理动机.就上市公司利用关联交易进行盈余管理的动机、手段进行了剖析,并对相关的关联交易监管方法提出若干建议.Abstract The earning management by the related transaction is prevalent in China s Stock Exchanges. The appearance is connected with the controlling stockholders desiring for capital and getting the channel of collecting capital . The controlling stockholders have strong desire to manage earnings in order to get the qualification of stock exchange and stock allocation. The article explores the motive and measures of China s listed companies, and accordingly also put forward some advice on how to eliminate ...

关 键 词：上市公司 关联交易 盈余管理 

分 类 号：F275[经济管理—企业管理]