浅议上市公司利用关联方交易操纵收益的现象  

Discussion on the Phenomenon That Iisted Companies Manipulate the Yield through the Allied Transaction

作　　者：王淑萍[1] 程玉民[2] 熊继新[1] 

机构地区：[1]金陵职业大学财经系,江苏南京210001 [2]华北航天工业学院财会金融系,河北廊坊065000

出　　处：《华北航天工业学院学报》2002年第4期32-35,共4页Journal of North China Institute of Astronautic Engineering

摘　　要：本文拟从取得上市资格、提高发行价格、取得配股或增发新股资格、避免股票被摘牌四个方面 ,分析了我国上市公司通过关联方交易进行收益操纵的目的 ,列举了上市公司通过关联方交易进行收益操纵的具体做法 。The article analyses the purpose of the yield manipulation through allied transaction by listed companies from the following four aspects: acquire the qualification as listed companies, improve the issuing price, acquire the qualification of allotment of stock shares or increasing issues in stocks, and avoid being delisted The article also enumerates methods the listed companies use to manipulate the yield through allied transaction, and gives some suggestions about it.

关 键 词：上市公司 关联方交易 操纵收益 建议 

分 类 号：F830.91[经济管理—金融学]