浅谈上市公司关联交易盈余管理手段

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.

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

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 the behavior of profit control.