规范我国上市公司关联交易
本站原创 论文中文摘要：关联方在《国际会计准则第24号--关联方披露》中被定义为“在财务和经营决策中，如果一方有能力控制另一方或对另一方施加重大影响，则认为他们是有关联的。” 我国会计准则中也给出了相似的判断标准，即“在企业财务和经营决策中，如果一方有能力直接或间接控制、共同控制另一方或对另一方施加重大影响，本准则将其视为关联方，如果两方或多方同受一方控制，本准则也将其视为关联方。”两个准则都强调了控制和影响在关联交易中的重要性，判定关联方是判定是否存在关联交易的先决条件。关联交易是伴随着公司制企业的发展和以公司为连接点的各种利益主体（即关联各方，如股东、董事、债权人等）之间的利益关系而产生的一种较为复杂的经济现象。在市场经济中，关联交易是一种正常的经济现象，往往是不可避免的，亦非法律所禁止的行为。一方面关联交易可以降低交易成本，保障交易安全，运用内部行政力量确保合同履行，优化社会分工与资源配置，提高运营效率，使集团公司利润最大化，提高集团公司整体的市场竞争力；另一方面，大量关联交易的存在，会影响到公司的经营独立性，不利于公司的长远发展，还可能为交易者尤其是控股股东利用对关联交易的控制，扭曲交易条件，粉饰经营和财务状况，侵犯少数股东和债权人的利益，进行利润转移，制造虚假信息，欺骗社会投资者提供了机会，还可能出现侵害国家利益，侵占国有资产，逃避税收等违法现象。近年来，上市公司关联交易已经成为我国证券市场最具中国特色的一大景观。以2000年的资料为例，截止到2001年4月21日，深沪两市公布2000年年报的1018家A股上市公司中，发生各类关联交易行为的有949家，占样本总数的93.2%。其中有214家公司在资本经营活动中发生关联交易（这其中又有208家公司同时在产品经营活动中发生关联交易），占样本总数的21%；在产品经营活动中发生关联交易的公司总数达937家，占样本总数的92%。其<WP=3>中相当的部分表现为非公允的关联交易，一些上市公司为了取得配股资格或者实现扭亏、避免被“ST”或“PT”，往往以非公允的关联交易为手段进行利润操纵。为了对上市公司的关联交易进行规范，监管部门已经出台了一系列的法律法规和规章制度。我国上市公司关联交易的会计规范主要包括《企业会计准则--关联方关系及其交易的披露》、《企业会计准则--非货币易》、《企业会计准则--债务重组》和《关联方之间出售资产等有关会计处理问题暂行规定》。本文侧重于研究我国上市公司关联交易的会计规范问题，即关联交易会计规范的内容和关联交易会计规范的作用，尤其是在约束上市公司关联交易利润操纵行为中的作用。本文通过分析我国上市公司关联交易会计规范的演进历程，研究了会计规范在约束上市公司关联交易利润操纵行为中作用的局限性，在深入分析这种局限性产生的内因和外因的基础上，提出了规范我国上市公司关联交易的具体措施。全文分为六个部分：第一部分介绍关联交易及其规范的基本理论问题。在简要介绍关联方及关联交易的定义，分析关联交易产生和存在的经济学根源、关联交易的性质的基础上，阐明了我国上市公司关联交易的实质。第二部分介绍我国上市公司关联交易的现状、特点与类型，在此基础上分析列举了上市公司利用关联交易进行利润操纵的主要方式。第三部分介绍我国上市公司关联交易确认、计量、披露等基本准则，考察我国上市公司关联交易会计规范的演进历程。在对这一演进历程进行详尽分析之后，得出关联交易会计规范的演进历程同时就是一个会计规范与关联交易利润操纵方式相博弈的过程。从积极的方面看，它促进了关联交易会计规范的不断完善，但是同时又暴露出会计规范在约束上市公司关联交易利润操纵行为中的局限性，即每次针对已有的关联交易利润操纵方式颁布或修订会计规范<WP=4>后，又会出现新的规避会计规范约束的关联交易利润操纵方式。对这一局限性，笔者认为应该从内因和外因两个方面来分析,即内因是关联交易会计规范内容的不完善，外因是上市公司关联交易行为的不规范。第四部分具体分析我国上市公司关联交易会计规范在约束上市公司关联交易利润操纵行为中存在局限性的原因。首先从会计准则角度分析了决定这种局限性的内因即我国上市公司关联交易会计规范内容存在的问题及其成因，然后从诱因和环境的角度分析了决定这种局限性的外因即我国上市公司非公允关联交易产生的原因。第五部分提出规范我国上市公司关联交易的具体措施。首先从治理内因角度提出了完善我国上市公司关联交易会计规范内容的具体措施，例如对现有关联交易会计规范进行完善，以实质重于形式原则遏制关联交易规避手段等；然后从治理外因角度提出了规范我国上市公司关联交易的具体措施，例如完善上市公司监管指标，改进公司上市模式，完善相关法律法规，建立内部控制制度等。第六部分在上述分析论述的基础上得出结论，在我国目前的会计环境下，会计规范在约束上市公司关联交易利润操纵行为中的作用只能从确认和计量的角度尽可能地减少上市公司利用关联交易进行利润操纵的会计处理空间，并将上市公司所发生的关联
Abstract（英文摘要）： Related Party Transactions are complicated economic activities related to enterprise’s commerce and business. For example, enterprises frequently carry out separate parts of their value-chain activities through subsidiaries, joint ventures or associated companies and acquire interests in other enterprises for investment purposes or for trading reasons. In market economy, Related Party Transactions are normal financial performance and can reduce the cost of the exchange, keep safety of the trade, optimize the enterprise’s internal resource, promote the effective of the enterprise’s process and make the most profit of enterprise. Also transaction between related parties may not be effected at the same terms and conditions as between unrelated parties. The operating results and financial position of an enterprise may be affected by a related party relationship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the reporting enterprise with other parties and may give the unreal report of the investment, damage asset of the enterprise.In recent years, unfair Related Party Transactions he become a main means of profits control for listed companies to obtain rights issue or to ert loss and oid "PT" or "ST". Therefore, transactions between listed companies and their related parties he become the focus of securities market supervision. Up to now, the regulatory authorities he issued a series of laws and rules to regulate these transactions. This thesis focuses on the problems of the accounting rules on Related Party Transactions, that is, the content of the accounting rules and the role of accounting rules especially the role in the regulation of profits control behior of listed companies with unfair Related Party Transactions. The accounting rules include Accounting Standard for Business Enterprises: Disclosure<WP=6>of Related Party Relationships and Transactions, Non-monetary Transactions, Debt Reconstruction and the Temporary Provision for Accounting Treatment Problems of Related Party Transactions Such as the Sale of Assets. Based on a survey of the evolution of the accounting rules, the thesis analyzes the limitation of the accounting rules in the regulation of profits control behior of listed companies with Related Party Transactions. Then it examines the internal and external causes for the limitation. Finally it puts forward some measures to improve the accounting rules.This thesis consists of six parts:Part one introduces the basic theory of Related Party Transactions and accountings rules on Related Party Transactions. After a brief introduction of the definition, the economic reason for the existence and the nature of Related Party Transactions, it analyzes the current conditions of unfair transactions between listed companies and their related parties in our country. Part two introduces the actualities and the types of Related Party Transactions, based on these, this thesis analyze the main means which listed companies control profits using Related Party Transactions.Part three introduces essential rules of affirmance, measure and reflection, examines the evolution of the accounting rules. After a survey of the evolution of the accounting rules, it draws an important conclusion that there is a limitation of the accounting rules in the regulation of profits control behior of listed companies with unfair Related Party Transactions. Then it points out that the limitation should be viewed from two aspects, the internal cause is the defects of accounting rules and the external cause is the flooding of unfair transactions between listed companies and their related parties. Part four analyzes the limitation of the accounting rules in the regulation.<WP=7>First it analyzes the existing defects of the accounting rules, then it analyzes the reasons for the occurrence of unfair transactions between listed companies and their related parties.Part five puts forward the specific measures to
论文关键词： 上市公司；关联交易；会计规范；
Abstract（英文摘要）： Related Party Transactions are complicated economic activities related to enterprise’s commerce and business. For example, enterprises frequently carry out separate parts of their value-chain activities through subsidiaries, joint ventures or associated companies and acquire interests in other enterprises for investment purposes or for trading reasons. In market economy, Related Party Transactions are normal financial performance and can reduce the cost of the exchange, keep safety of the trade, optimize the enterprise’s internal resource, promote the effective of the enterprise’s process and make the most profit of enterprise. Also transaction between related parties may not be effected at the same terms and conditions as between unrelated parties. The operating results and financial position of an enterprise may be affected by a related party relationship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the reporting enterprise with other parties and may give the unreal report of the investment, damage asset of the enterprise.In recent years, unfair Related Party Transactions he become a main means of profits control for listed companies to obtain rights issue or to ert loss and oid "PT" or "ST". Therefore, transactions between listed companies and their related parties he become the focus of securities market supervision. Up to now, the regulatory authorities he issued a series of laws and rules to regulate these transactions. This thesis focuses on the problems of the accounting rules on Related Party Transactions, that is, the content of the accounting rules and the role of accounting rules especially the role in the regulation of profits control behior of listed companies with unfair Related Party Transactions. The accounting rules include Accounting Standard for Business Enterprises: Disclosure<WP=6>of Related Party Relationships and Transactions, Non-monetary Transactions, Debt Reconstruction and the Temporary Provision for Accounting Treatment Problems of Related Party Transactions Such as the Sale of Assets. Based on a survey of the evolution of the accounting rules, the thesis analyzes the limitation of the accounting rules in the regulation of profits control behior of listed companies with Related Party Transactions. Then it examines the internal and external causes for the limitation. Finally it puts forward some measures to improve the accounting rules.This thesis consists of six parts:Part one introduces the basic theory of Related Party Transactions and accountings rules on Related Party Transactions. After a brief introduction of the definition, the economic reason for the existence and the nature of Related Party Transactions, it analyzes the current conditions of unfair transactions between listed companies and their related parties in our country. Part two introduces the actualities and the types of Related Party Transactions, based on these, this thesis analyze the main means which listed companies control profits using Related Party Transactions.Part three introduces essential rules of affirmance, measure and reflection, examines the evolution of the accounting rules. After a survey of the evolution of the accounting rules, it draws an important conclusion that there is a limitation of the accounting rules in the regulation of profits control behior of listed companies with unfair Related Party Transactions. Then it points out that the limitation should be viewed from two aspects, the internal cause is the defects of accounting rules and the external cause is the flooding of unfair transactions between listed companies and their related parties. Part four analyzes the limitation of the accounting rules in the regulation.<WP=7>First it analyzes the existing defects of the accounting rules, then it analyzes the reasons for the occurrence of unfair transactions between listed companies and their related parties.Part five puts forward the specific measures to
论文关键词： 上市公司；关联交易；会计规范；