關(guān)聯(lián)交易利潤(rùn)操縱及其披露審計(jì)

12900字

摘要　由于上市公司在上市時(shí)并非整體上市，而是集團(tuán)整合最優(yōu)資產(chǎn)，以達(dá)到上市要求而形成的上市公司，因而上市公司與它所處的集團(tuán)公司或者其他關(guān)聯(lián)方關(guān)系密切。所以關(guān)聯(lián)交易在上市公司中所占比重很高。
盡管上市公司集結(jié)最優(yōu)資源上市，再利用關(guān)聯(lián)交易優(yōu)化資產(chǎn)結(jié)構(gòu)、提高市場(chǎng)競(jìng)爭(zhēng)力，將會(huì)使得上市公司很快成長(zhǎng)并發(fā)展壯大，但是，現(xiàn)實(shí)生活中，控股股東利用關(guān)聯(lián)交易直接或間接侵害上市公司利益，甚至掏空上市公司的事件時(shí)有發(fā)生。據(jù)了解，我國(guó)上市公司中，“一股獨(dú)大”的現(xiàn)象很普遍，它帶來(lái)的直接后果就是大股東對(duì)它的直接干預(yù)，于是上市公司成為大股東大規(guī)模圈錢(qián)的工具。
上市公司的經(jīng)營(yíng)管理者總是想通過(guò)捷徑實(shí)現(xiàn)經(jīng)營(yíng)成果，而不是切身考慮公司的長(zhǎng)久發(fā)展之路。他們通過(guò)研究政策漏洞，從財(cái)務(wù)上挖掘出路，玩些數(shù)字游戲來(lái)掩飾公司的實(shí)際經(jīng)營(yíng)成果的，所以既要對(duì)現(xiàn)有的法律法規(guī)的不足之處進(jìn)行修訂和完善，也要從公司治理結(jié)構(gòu)、股權(quán)結(jié)構(gòu)和社會(huì)監(jiān)管等多角度綜合地對(duì)關(guān)聯(lián)交易進(jìn)行治理。
本文主要從我國(guó)上市公司關(guān)聯(lián)交易利潤(rùn)操縱的概念、目的、方法著手介紹，結(jié)合關(guān)聯(lián)交易的信息披露與審計(jì)，并從事實(shí)分析它的具體操作過(guò)程，由此以淺入深，分析關(guān)聯(lián)交易中不合理的部分。
關(guān)鍵詞：關(guān)聯(lián)交易 上市公司 調(diào)節(jié)利潤(rùn)


Associated business profit manipulation and Disclosure of the audit
Abstract Due to listed companies listed on the list is not integral, but group integration optimal assets, in order to meet the requirements of listing and the formation of the listed company. So the listed company and its group of companies or other related parties have a close relationship. the related transactions account for a high proportion in the listed companies.
Although the optimal resource, listed company assembled reusing connection transaction optimize asset structure, to improve market competitiveness, listed companies would soon grow and develop, but in real life, the controlling shareholders use the related party transactions, directly or indirectly violate the interests of listed companies, even hollowed listed company events occur. We knows, in the listed companies in China, "a dominant" phenomenon is very common, it is the direct consequences of big shareholders for its direct intervention. Then the listed company become the large circle money tool of the major shareholders.
The operators and managers of listed companies are always trying to through the shortcut to achieve operating results, rather than moving the company's long-term development. Those loopholes through research, dig out the way from the financial, play some Numbers to cover the company's actual operating results, so as to the deficiency of existing laws and regulations to revise and improve, also multi-angle comprehensive governance on related party transactions from the corporate governance structure, ownership structure and regulation of social .。
This article mainly from the related transactions of listed companies profit manipulation of the concept, purpose, method of introduction, combined with the related transactions of information disclosure and auditing, and from the analysis of its concrete operation process, resulting in shallow to deep, unreasonable part of the analysis of related party transactions.
Keywords related party transactions of listed companies adjust profit


目錄
引 言 1
第一章　　相關(guān)概述 2
1.1 關(guān)聯(lián)交易與利潤(rùn)操縱的概念 2
1.2 關(guān)聯(lián)交易的特點(diǎn)及種類(lèi) 2
1.2.1關(guān)聯(lián)交易的特點(diǎn) 2
1.2.2關(guān)聯(lián)交易的種類(lèi) 3
第二章 企業(yè)關(guān)聯(lián)交易操縱利潤(rùn)的目的和手段 4
2.1 關(guān)聯(lián)方操縱利潤(rùn)的目的 4
2.1.1避稅的目的 4
2.1.2迎合股市政策的目的 4
2.1.3個(gè)人謀求私利的目的 5
2.1.4借款，融資的目的 5
2.2 企業(yè)關(guān)聯(lián)交易操縱利潤(rùn)的方法 5
2.2.1貨物購(gòu)銷(xiāo) 5
2.2.2資產(chǎn)重組 6
2.2.3收取或支付交易費(fèi)用 7
2.2.4資金往來(lái)與占用 7
2.2.5提供擔(dān)保 8
2.2.6轉(zhuǎn)讓、出售和置換資產(chǎn)或股權(quán) 8
第三章　　案例分析 9
3.1 ABC公司關(guān)聯(lián)交易利潤(rùn)操縱分析 9
3.1.1ABC公司關(guān)聯(lián)交易相關(guān)數(shù)據(jù) 9
3.1.2ABC公司關(guān)聯(lián)交易利潤(rùn)操縱的方法、目的、披露與審計(jì) 10
3.2 Q公司關(guān)聯(lián)交易信息披露與審計(jì)分析 13
3.2.1 Q公司關(guān)聯(lián)交易相關(guān)事件 13
3.2.2 Q公司關(guān)聯(lián)交易信息披露與審計(jì) 14
第四章　　規(guī)范關(guān)聯(lián)交易的措施 16
4.1完善關(guān)聯(lián)交易制度 16
4.2加強(qiáng)關(guān)聯(lián)交易審計(jì) 16
4.3健全公司治理結(jié)構(gòu) 16
結(jié) 論 18
參考文獻(xiàn) 19
致 謝 21