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Non-fair Related Party Transactions Of Listed Companies In China Accounting Norms

Posted on:2004-12-01Degree:MasterType:Thesis
Country:ChinaCandidate:L CaoFull Text:PDF
GTID:2206360125957215Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, unfair related party transactions have become a main means of profits control for listed companies to obtain rights issue or to avert loss and avoid "PT" or "ST". Therefore, transactions between listed companies and their related parties have become the focus of securities market supervision. This thesis focuses on the problems of the accounting rules on related party transactions, that is, the content of the accounting rules and the role of accounting rules.The thesis starts with analyzing in theory, use the relevant principles of microeconomics to explain the economic origin of related party transactions. Then the thesis explains the basic theoretical questions to the unfair related transactions and the influence of the unfair related transactions. Through analyzing the refraining function of accounting rules, the thesis finds the full play of the refraining function of accounting rules to the unfair related transactions depends on the content of the accounting rules and the external environment of the accounting rules. The content of the accounting rules decides the internal cause of the refraining function of accounting rules. The external environment of the accounting rules decides the external cause the refraining function of accounting rules.Then from the angle of the real affair, the current situation and influence of unfair related party transactions of listed company of our country has been analyzed. Through observing the normal gradual progress course of accounting rules of related party transactions, the thesis finds there is limitation in refraining the unfair related party transactions of listed company in the accounting rules of our country. In analyzing internal cause and external cause that this kind of limitation produces, the thesis uses external experience and combines the reality of our country, proposes perfecting the content of the accounting rules and the external environment of the accounting rules.
Keywords/Search Tags:listed company, unfair related party transactions, related party, accounting rules
PDF Full Text Request
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