| 浅议上市公司利用关联方交易操纵收益的现象 |
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| 引用本文： | 王淑萍,程玉民,熊继新.浅议上市公司利用关联方交易操纵收益的现象[J].华北航天工业学院学报,2002,12(4):32-35. |
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| 作者姓名： | 王淑萍 程玉民 熊继新 |
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| 作者单位： | [1]金陵职业大学财经系，江苏南京210001 [2]华北航天工业学院财会金融系，河北廊坊065000 |
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| 摘 要： | 本文拟从取得上市资格、提高发行价格、取得配股或增发新股资格、避免股票被摘牌四个方面，分析了我国上市公司通过关联方交易进行收益操纵的目的，列举了上市公司通过关联方交易进行收益操纵的具体做法，并提出若干建议。
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| 关 键 词： | 上市公司 关联方交易 操纵收益 建议 |
Discussion on the Phenomenon That Iisted Companies Manipulate the Yield through the Allied Transaction |
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| WANG Shu ping,CHENG Yu min,XIONG Ji xin.Discussion on the Phenomenon That Iisted Companies Manipulate the Yield through the Allied Transaction[J].Journal of North China Institute of Astronautic Engineering,2002,12(4):32-35. |
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| Authors: | WANG Shu ping CHENG Yu min XIONG Ji xin |
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| Institution: | WANG Shu ping 1 CHENG Yu min 2 XIONG Ji xin 3 |
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| Abstract: | The article analyses the purpose of the yield manipulation through allied transaction by listed companies from the following four aspects: acquire the qualification as listed companies, improve the issuing price, acquire the qualification of allotment of stock shares or increasing issues in stocks, and avoid being delisted The article also enumerates methods the listed companies use to manipulate the yield through allied transaction, and gives some suggestions about it. |
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| Keywords: | listed company allied transaction manipulate the yield |
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