我国上市公司关联交易会计规范问题研究

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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、避免被“ST”而进行利润操纵的主要手段,上市公司关联交易因此成为我国证券市场监管的重点和难点。到目前为止,监管部门已经出台了一系列的法律规范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实施效果,尤其是在约束上市公司关联交易利润操纵行为中的实施效果。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,得出会计规范在约束上市公司关联交易利润操纵行为中的实施效果欠佳,在深入分析其产生的内因和外因的基础上,提出了提高上市公司关联交易会计规范实施效果的具体措施。本文分为四个部分:第一部分是对关联交易及其会计规范的理论分析。本部分在简要分析关联交易及关联方的定义、关联交易的性质及其两面性的基础上,阐明了我国上市公司关联交易的特点、类型及其利润操纵方式以及我国上市公司关联交易会计规范的基本问题,即我国上市公司关联交易会计规范的内容和实施效果,尤其是在约束关联交易利润操纵行为中的实施效果。第二部分是对我国上市公司关联交易会计规范演进历程的考察及实效分析。在对关联交易会计规范的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,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实施效果欠佳,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。针对这一问题,本文认为应从三个方面来分析,即部分上市公司具有强烈的利用关联交易进行利润操纵的动机、关联交易会计规范内容不完善、以及我国当

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 "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.The accounting rules include Accounting’ Standard for Business Enterprises: Disclosure of Related Party Relationship 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. This thesis focus on the problems of the accounting rules on related party transactions, that is, the content of the accounting rules and the effect of implementation of accounting rules especially the effect of implementation in the regulation of profits control behior of listed companies with unfair related party transactions.Based on a survey of the evolution of the accounting rules, the thesis draws a conclusion that effect of implementation of which accounting rules restrict the earning manipulation behior caused by listed companies related party transactions is not satiactory. Then the thesis puts forward some measures to improve the effect of implementation of the accounting rules based on analyzing internal and external causes for the bad effect.Part one introduces the theory of related party transactions and accountings rules on related party transactions. After a brief introduction of the definition and the character of related party transactions, the part analyzes the features and type and the profit control manner of transactions between listed companies and their related parties in our country. And the basic problems of accounting rules on transactions between listed companies and their related parties are introduced. That is, the content of the accounting rules and the effectof implementationof accountingrulesespeciallytheeffectofimplementationintheregulationof profitscontrolbehiorof listed companies with unfair related party transactions.Part two analyzes the evolution of the accounting rules of related party transactions and the effect of implementation. After a survey of the evolution of the accounting rules of related party transactions, it draws a conclusion that the evolution of the accounting rules of related party transactions is the game between accounting rules and the manners of accounting manipulation of related party transactions.From the positive aspect, it promotes perfecting of the accounting rules of related party transactions. As well, the unsatiactory effect of implementation of which accounting rules restrict the earning manipulation behior caused by listed companies related party transactions are exposed. That is, the manners of earning manipulation that elude the accounting rules which restrict related party transactions will emerge when the accounting rules related to the related party transactions are revised. To resolve the problem, the author believes that three aspects should be analyzed, which some listed companies he urgent motivation that manipulate earnings by related party transactions, the accounting rules of related party transactions is not perfect, and the system arrangement that safeguards the implementation of the accounting rules is not perfect. The later is the root causes.Besides, the part researches the new tendency of earning manipulation emerging in the related party transactions of Chinese listed companies since the Temporary Regulations were established in Nov.21,2001,based on the using the study achievement and the study material including the annual financial reports exposed publicly and the Chinese Securities Paper etc and combing the case analysis. The purpose is to demonstrate the virtual effect of which the accounting rules of the related party transactions of restrict earning manipulation caused by the related party transactions of Chinese listed companies.Part three analyzes the causes of the effect of implementation ofaccounting rules of related party transactions of Chinese listed companies. First, Some Chinese listed companies he urgent motivation to manipulate earnings by related party transactions. Second, the problems existing in the accounting rules of related party transactions of Chinese listed companies and cause are analyzed. Finally, that the imperfection of the system arrangement is the root causes, which decides the environment in which the accounting rules of related party transactions function.Part four puts forward the measures that promote the effect of implementation of accounting rules of related party transactions of Chinese listed companies. The author believes that promoting the effect of the constraint to the earning manipulation by the accounting rules of related party transactions is a systematic process and it demands many systems construction and cooperation besides the perfect of the accounting rules. The part puts forward that perfect the content of the accounting rules of related party transactions and the system arrangement that safeguards the effective implementation of it.
论文关键词: 上市公司;关联交易;会计规范;实施效果;
Key words(英文摘要): Listed companies;Related party transactions;Accounting rules;Effect of implementation;