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[摘 要] 关联方交易是近几年来我国证券市场上最热门的话题之一。从目前我国的情况来看，还存在着对关联方及其交易内容的理解不一致，披露不充分的问题。这些问题的存在使上市公司往往通过与其关联方之间的资产重组，无形资产交易，托管经营等手段来粉饰财务信息，从而达到减少税负，配股上市，并最终为大股东牟利的目的。本文拟从上市公司关联方交易对会计信息影响的背景、目的、途径等方面进行分析，并对如何规范关联方交易提出建议。
[关键词] 关联方交易 操纵利润 资产重组
[Abstract] Recently, business among affiliated enterprises is one of most hot topics in our stock market. As far as it goes, there are some problems about affiliated enterprises and business among them. Most listing corporations wouldn’t reveal these business fully, but do make use of them to suger up their financial standing. By means of assets restraction, invisible assets transaction and entrusting management, these corporations can reduce amount of tax, come into the stock market and finally achive the goal seeking profit for big stockholders. Business among affiliated enterprises affect deeply quality of accounting information. In this article, I will expatiate on my opinion about back-ground、purpose and avenue of business among affiliated enterprises, and offer some proposals for standardizing these actions.
[Key words] Business among affiliated enterprises Operating profit Assets restruction
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