当前位置:文库下载 > 所有分类 > 高等教育 > 经济学 > 关联方交易对合并会计报表编制的影响综述
免费下载此文档侵权投诉

关联方交易对合并会计报表编制的影响综述

关联方交易对合并会计报表编制的影响综述

关联方交易对合并会计报表编制的影响综述

【摘要】目前公司的财务报表往往存在着经过公司粉饰的问题,其中在目前日趋完善的会计法律法规面前,关联方交易在众多粉饰财务报表的手段中越来越得到重视。企业往往会利用关联方交易转移定价来粉饰财务报表、转移上市公司资金和利润,已成为证券市场上大家所瞩目的现象。本文对相关研究文献进行了归纳分析,总结了关联方交易、合并财务报表的界定、关联方交易在公司合并财务报表时所产生的影响及审计人员熟知相关知识的重要性。

【关键词】关联方交易;合并财务报表;操纵利润;文献综述

Abstract:The financial statements of the company after the company often gloss over the existence of the problem. Maturing in the current face of the accounting laws and regulations, related party transactions in the financial statements of the means of many gloss over more and more attention. Enterprises often use transfer pricing transactions between related parties to gloss over the financial statements, transfer of capital and profits of listed companies, we have become the stock market has attracted the attention of the phenomenon. In this paper, relevant research literature were summarized and analyzed, summarized the related party transactions, consolidated financial statements of the definition of related party transactions in the consolidated financial statements of both beneficial and harmful effects and auditors familiar with the importance of knowledge.

Keywords: Party; Trade; The consolidated financial statements, Review; Operation profit

一、关联方交易和合并财务报表的界定

(一)关联方交易的界定

关联方交易是企业资本运作的一个重要手段,有利于企业健康重组,促进资源有效整合,在提高企业价值过程中起到了不可磨灭的作用。

第1页

免费下载Word文档免费下载:关联方交易对合并会计报表编制的影响综述

(下载1-9页,共9页)

我要评论

返回顶部