进一步完善上市公司关联交易会计规范的思考  

Thinking about taking further steps to perfect the accounting standardization of related trade of listed companies

作　　者：文非[1] 

机构地区：[1]广州市财贸管理干部学院财务会计系,副教授广东广州510055

出　　处：《广州市财贸管理干部学院学报》2002年第4期23-27,共5页Journal of Guangzhou Finance & Trade Management Institute

摘　　要：目前我国上市公司利用关联交易操纵利润的行为愈演愈烈 ,其对社会经济的影响不可忽视。现行相关的会计准则和会计制度的不足 ,局限了对关联交易的约束和监管。因此 ,要进一步完善对上市公司关联交易的会计规范 ,使中国经济在正确的轨道上健康发展。Recently the listed companies in our country use the related trade to manipulate the profit more and more seriously and we couldn't ignore the effect of the action on the social economy. The weakness of the Principles of Accounting and System of Accounting in operation confines the restraint and supervision of the related trade. Therefore, it should take a further step to perfect the accounting principles of the listed company's related trade and make Chinese economy a sound development in the right line.

关 键 词：上市公司 关联交易 会计规范 泡沫经济 中国 会计制度 信息披露 

分 类 号：F233.2[经济管理—会计学] F279.[经济管理—国民经济]