我國上市公司關(guān)聯(lián)方關(guān)系及其交易審計(jì)研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國上市公司關(guān)聯(lián)方關(guān)系及其交易審計(jì)研究姓名：曹艷銘申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：吳秋生2002.5.10AbstractCurrentlysuchearningsmanagementbehaviorhasbeenfrequentlyhappenedintheabroadanddomesticlistedcompaniesthattaketheadvantageofcomplicaterelatedpar

2、tyrelationshipstotransactwithit’srelatedpartySuchphenomenondirectlyinfluencesthevalidityoffinancialaccountinginformation，seriouslymisleadstheinvestmentdecisionmaking，increasesthemarketrisk，ruinstheresourceallocationfunct

3、ionofsecuritiesmarketsandconsequentlymakesthesecuritiesmarketsunstableMostcountriesintheworldhavepaidmuchmoreattentiontothesupervisionandregulationofthelistedcompanies’relatedpartyrelationshipandrelatedpartytransactionsI

4、tisaueffectivemeasurestorestrictandprohibitsuchearningsmanagementbystandardizingthedisclosuresystemforrelatedpartyrelationshipsandrelatedpartytransactions，reinforcingtheimplementationofthesystemandenhancingthetransparenc

5、yoftherelatedinformationThispaperinquiresintohowtosuperintendtherelateddealsfromtheangleofauditThepaperisdividedintothreeparts：Part1mainlyelaboratesthesignificantmeaningsofauditingthepubliccompanies’relatedpartyrelations

6、andrelatedpartytransactionsfromthetopicofthefamousEnronandAnderson’seventhappenedinUSAcapitalmarketlatelyThefollowingisthemainviewpointinthispartPowerfullyauditingthepubliccorporation’srelatedpartiesandtheirtransactionsc