上市公司利用关联交易操纵利润问题研究毕业论文.doc

毕业论文 （20_ _届） 上市公司利用关联交易操纵利润问题研究 摘 要 随着我国证券市场的发展，我国上市公司利用关联交易操纵利润现象已日趋严重。一定程度上，关联交易已经成为上市公司“造假”的代名词。因此，进一步加强对关联交易利润操纵问题的监管已势在必行。本文首先对关联交易进行了概述，阐明了关联方关系及关联交易的界定标准；然后从我国上市公司关联交易的现状、上市公司利用关联交易进行利润操纵的类型，以及上市公司利用关联交易操纵利润所造成的主要问题这三个方面勾画出了我国当前上市公司利用关联交易进行利润操纵的现状；在此基础之上进一步对上市公司关联交易利润操纵问题的内在动机和外部成因进行了深入分析，指明了实现控股股东利益最大化是上市公司利用关联交易进行利润操纵的最终动机；最后结合我国上市公司的具体情况及借鉴国外先进证券市场的成熟经验，从完善公司治理、加强外部监督、建立健全关联交易信息披露制度等方面提出了防治我国上市公司利用关联交易进行利润操纵的政策建议。 关键词：Abstract Zhejiang has many private enterprises, and the private economy plays a significant role in Zhejiang provinces economic development. Large numbers of private enterprises participate in Zhejiang’s variety of industries. The textile industry is a relatively mature and the overall strength is relatively strong. This text is based on the relevant theories of enterprise internationalization, including the content of enterprise internationalization, business incentives and access to methods. By the analysis of status and characteristics of Zhejiang Private Enterprises’ internationalization, we summarized the incentives and strategic choices, as well as the relationship between them. And we take Zhejiang Private Textile as an example, through the analysis of development status and the characteristics of Zhejiang private textile, we sum up their specific development motivations. This article is also combined with the real case and we will give a feasibility international strategic choice according to its own characteristics. Finally, this article also summarizes the problem of Zhejiang Private Enterprise’s internationalization strategy choices and the suggestions are given to the relevant problem. Keywords: Private Enterprises; Internationalization; Motivation; Strategic Choice; Suggestions目 录 引言 1 1 关联交易及利润操纵概述 2 1.1 关联方及关联交易概述 2 1.1.1 关联方的界定 2 1.1.2 关联交易的界定 3 1.1.3 关联交易的分类 4 1.2 利润操纵概述 5 1.2.1 利润操纵的含义 5 1.2.2 利润操纵的种类 5 2 利用关联交易操纵利润的现状及原因 7 2.1 上市公司利用关联交易操纵利润的现状分析 7 2.1.1 关联交易范围广，发生频率高 7 2.1.2 关联交易所跨行业较广 8 2.1.3 关联交易金额大 8 2.1.4 监管部门加大