对上市公司关联交易会计规范问题研究
本站原创 论文中文摘要：近年来，非公允的关联交易逐渐成为我国上市公司为取得配股资格或实现扭亏为盈、避免被“ST”或“PT”而进行利润操纵的主要手段，从我国目前实践中的关联交易来看，绝大多数关联交易都是非市场化的。关联交易所涉及的资产在价值和潜在经济收益上是不相等的，甚至存在较大差异。遭遇经营困境的上市公司可以迅速地通过此种非公允的关联交易来调整公司整体的利润状况。上市公司的关联交易因此也就成为我国证券市场监管的重点和难点。到目前为止，监管部门已经为此出台了一系列的法律法规和规章制度对上市公司的关联交易进行规范。我国上市公司主要通过债务重组、非货币交易、关联方出售资产等手段来增加账面盈利，针对上市公司的这种情况，财政部制定了一系列会计准则、规定来对此进行约束，使这种交易进行尽量合理化，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》等。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，提出了一些完善上市公司关联交易会计规范的具体措施。全文分为四个部分：第一部分介绍关联交易及其会计规范的基本问题。在简要分析关联方及关联交易的定义、关联交易产生和存在的原因、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及其危害第二部分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，本文认为主要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。然后具体阐述了目前我们上市关联交易会计规范存在的基本问题。卜海海事人学硕士学位论文第三部分具体分析目前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的局限性及其原因。第四部分提出完善我国上市公司关联交易会计规范的具体措施。首先从治理内因角度提出了完善上市公司关联交易会计规范内容的具体措施，然后从治理外因角度提出了规范上市公司关联交易的具体措施
Abstract（英文摘要）： 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 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 four 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. Finally it introduces the basic theory problems of accounting rules on transactions between listed companies and their related parties.Part two 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 three analyzes the limitation of the accounting rules in the regulation. 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 four puts forward the specific measures to improve the accounting rules. First it presents the measures to improve the accounting rules, then it puts forward the measures to regulate unfair transactions between listed companies and their related parties.
论文关键词： 上市公司；关联交易；关联方；信息披露；
Key words（英文摘要）： Listed Companies；related transaction；related transaction partner；discover information；
Abstract（英文摘要）： 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 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 four 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. Finally it introduces the basic theory problems of accounting rules on transactions between listed companies and their related parties.Part two 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 three analyzes the limitation of the accounting rules in the regulation. 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 four puts forward the specific measures to improve the accounting rules. First it presents the measures to improve the accounting rules, then it puts forward the measures to regulate unfair transactions between listed companies and their related parties.
论文关键词： 上市公司；关联交易；关联方；信息披露；
Key words（英文摘要）： Listed Companies；related transaction；related transaction partner；discover information；