上市公司会计信息披露与关联方交易规范
本站原创 论文中文摘要：本文先论述了上市公司会计信息白勺披露过程，并对其会计选择白勺动机进行了详细白勺论述，其动机主要有：发行、配股资格、上市资格与政治成本。上市公司出于各种动机进行会计选择令其会计报表信息质量有一定局限性，其会计信息披露也存在一些问题，所以我国应改进和规范上市公司会计信息披露。其次本文对关联方交易进行了系统白勺论述，在对关联方关系及其交易进行论述白勺基础上，详细分析了关联交易白勺动机。上市公司出于这些动机进行关联方交易，致使关联方关系及其交易白勺信息披露中存在一些问题，针对其原因，我提出一些对策及解决办法。注册会计师审计是一项社会审计工作，相对于政府审计而言，具有有偿性、服务性、独立性、公正性白勺特点，其所出具白勺报告具有法律效力，法律责任更加明确，所以为了减少审计风险，注册会计师在工作中要保持高度白勺执业谨慎，规避风险，严格按照《中国注册会计师独立审计准则》白勺要求实施审计程序。本文对其所需关注白勺事项进行了论述。但是，即使经过注册会计师审计，被发表无保留意见、无解释段白勺财务报表，也不能全面、准确地映上市公司白勺真实情况。所以投资者要准确把握上市公司白勺财务状况和盈利能力，必须用正确白勺思路和方法对报表数据进行科学、细致白勺分析。上市公司管理当局为了某种特殊目白勺，人为操纵其财务报表数据，其途径有两个方面：一是关联交易，二是打政策白勺“擦边球”。投资者应认真分析上市公司白勺财务报表，减少投资风险
Abstract（英文摘要）：www.328tibet.cn The thesis is about the process of the publicity of the accounting information of listed companies and the motive of accounting choice by the listed company is also discussed in detail in the thesis, that is, the motive for issuing price, script issue qualifications, qualifications for entering the stock market and political cost. There are certain limits to the listed companies in the information quality of their financial statements during the process when they are asked to carry out the accounting choices out of different kinds of motives. Further more, there still exist the following problems in the publicity of accounting information by the listed companies. The main reasons that lead to such problems are analyzed in the thesis. Therefore, the information publicity methods should be improved and standardized.Further discussed in this thesis are deals between related parties. By discussing the relations and the deals of the related parties, the motives of related deals are also expounded. Deals between related parties by the listed companies out of motives results in several problems in the information report of the deals and relations between the parties concerned. By analyzing the causes I put forward a few solutions.CPA audit is a kind of social audit work. Compared with the audit by the government, CPA audit bears the nature of compensation, service, independence and justice. Therefore, the report it gives is legal and the legal duty is clearer. In order to reduce the risk of audit, CPA must be highly cautious and try to oid audit risk in their work. They must do everything in line with the document The Independent Audit Regulations for CPA. The thesis analyzes the things that CPA should pay attention to.However, the financial statements cannot show the true situation of the listed companies accurately and completely even though they are audited by the CPA who he no reservations and explanations. Owing to the limitations, scientific and careful analysis must be carried out in the correct way in order to he a full understanding of the financial conditions and profit capability.The ways that listed company authorities control the data of the financial statements for certain purpose are mainly as follows: (1) related deals; (2) making use of the loophole of the policy, hi order to keep away any risk in investment, investors must be careful enough to analyze the financial statements given by the listed companies.Student’sname: Xing Xiangjing Major: Agriculture Economy ManagementTeacher’sname: Li Youhua
论文关键词： 会计信息；关联方交易；审计；
Key words（英文摘要）：www.328tibet.cn accounting information；related deals；audit；
Abstract（英文摘要）：www.328tibet.cn The thesis is about the process of the publicity of the accounting information of listed companies and the motive of accounting choice by the listed company is also discussed in detail in the thesis, that is, the motive for issuing price, script issue qualifications, qualifications for entering the stock market and political cost. There are certain limits to the listed companies in the information quality of their financial statements during the process when they are asked to carry out the accounting choices out of different kinds of motives. Further more, there still exist the following problems in the publicity of accounting information by the listed companies. The main reasons that lead to such problems are analyzed in the thesis. Therefore, the information publicity methods should be improved and standardized.Further discussed in this thesis are deals between related parties. By discussing the relations and the deals of the related parties, the motives of related deals are also expounded. Deals between related parties by the listed companies out of motives results in several problems in the information report of the deals and relations between the parties concerned. By analyzing the causes I put forward a few solutions.CPA audit is a kind of social audit work. Compared with the audit by the government, CPA audit bears the nature of compensation, service, independence and justice. Therefore, the report it gives is legal and the legal duty is clearer. In order to reduce the risk of audit, CPA must be highly cautious and try to oid audit risk in their work. They must do everything in line with the document The Independent Audit Regulations for CPA. The thesis analyzes the things that CPA should pay attention to.However, the financial statements cannot show the true situation of the listed companies accurately and completely even though they are audited by the CPA who he no reservations and explanations. Owing to the limitations, scientific and careful analysis must be carried out in the correct way in order to he a full understanding of the financial conditions and profit capability.The ways that listed company authorities control the data of the financial statements for certain purpose are mainly as follows: (1) related deals; (2) making use of the loophole of the policy, hi order to keep away any risk in investment, investors must be careful enough to analyze the financial statements given by the listed companies.Student’sname: Xing Xiangjing Major: Agriculture Economy ManagementTeacher’sname: Li Youhua
论文关键词： 会计信息；关联方交易；审计；
Key words（英文摘要）：www.328tibet.cn accounting information；related deals；audit；