上市公司关联交易披露存在问题的成因  

Factors Caused the Problems of Connected Transaction Disclosure in Listed Companies

作　　者：陈光 佟明明[2] 毕峻伟[3] 

机构地区：[1]伊春市财政局,黑龙江伊春153000 [2]哈尔滨商业大学会计系,黑龙江哈尔滨150086 [3]黑龙江大学法律系,黑龙江哈尔滨150001

出　　处：《商业经济》2007年第3期86-88,共3页Business & Economy

摘　　要：造成上市公司关联交易披露存在问题的原因主要有上市公司故意操纵关联交易,粉饰会计报表;关联方关系披露不完整;企业对会计准则的理解不够完善等。应对基础工作进行规范,制定有关重要性问题的实施细则,加强对上市公司关联交易的监督。The following factors influence the connected transaction disclosure in listed companies： the listed companies intentionally operating the connected transaction and accounting statements, disclosing the connected transaction incompletely and understanding the accounting standards incompletely, etc. Therefore, this paper suggests that it will be better to control it from the basic work, to make detailed hales for some important aspects, and to supervise the connected transaction in listed companies.

关 键 词：上市公司 关联交易 成因 

分 类 号：F270[经济管理—企业管理]