【作者】 张晶；

【导师】 贾明琪；

【作者基本信息】 兰州大学 ， 企业管理， 2013， 硕士

【摘要】 2006年新会计准则的颁布,对关联交易新准则予以具体细化和完善。关联交易的两面性决定了它既可以有利于上市公司充分利用内部的市场资源,提高营运效率,又可能使上市公司利用关联交易操纵报表,损害投资者和债权人利益。所以,规范我国上市公司关联交易行为,保证上市公司关联交易行为公开、公平和公正,给广大投资者提供有价值的投资决策信息,具有深远的社会意义和经济意义。本文的研究目的是讨论以下几个问题：关联交易经过二十年的发展,在新会计准则颁布实施后,关联交易对上市公司的利润产生了怎样的影响,关联交易是否成为了影响利润的因素,其是否是上市公司操纵利润的一种手段,引起关联交易影响利润的因素有哪些,以及对公司股东、债权人和监管机构的影响。本文以2008年至2010年323家上市公司的关联交易数据为样本,研究关联交易对利润的影响和引起上市公司关联交易发生的因素。分别采用了描述性统计分析和多元回归分析的分析方法,分析近年来我国上市公司关联交易的发生次数、总金额,交易的目的和手段等。研究结果表明：上市公司不同行业的关联交易程度也有较大的差异；关键管理人员薪酬、关联商品购销、担保等类型是上市公司使用频率和数额最大的方式；关联交易已经成为了影响利润变动的重要因素之一；公司治理水平、盈余管理程度、隧道挖掘效应和委托代理理论都是引起关联方交易发生的因素。论文的框架结构：(一)绪论；(二)关于关联交易的文献回顾和政策法规制度演变；(三)基于关联交易的理论分析；(四)上市公司关联交易对利润影响的实证分析；(五)结论和政策建议。更多还原

【Abstract】 The new accounting standards issued in2006, specifically refinement and improvement of the new guidelines on related party transactions. Associated with trading the two sides decided It can be beneficial to listed companies take full advantage of the resources of the internal market, They may give statements listed companies related party transactions to manipulate and harm the interests of investors and creditors. Therefore, the specification of the behavior of related party transactions of listed companies in China is to ensure that the transaction of public companies acts of openness, fairness and impartiality. It has far-reaching social and economic significance.The purpose of this paper is to discuss the following questions:How did the new standards of related party transactions impact profits of listed companies through two decades of development of related party transactions? Which were the important factors that lead to the related transactions? What were the real influence of the related transactions to the company’s shareholders, creditors and regulatory agencies?It researched associated with trading profits and causing factors related party transactions of listed companies with323listed companies associated transaction data between2008and2010. A descriptive analysis of the statistical analysis and multiple regression analysis were used to analyze the number of related party transactions occurred in recent years. The study results showed that:There were large differences in the extent of related party transactions of listed companies in different sectors, such as remuneration of key management personnel, related purchase and sale of goods, guarantees and other types. Related party transactions had become one of the important factors that changed the profit of listed companies.Framework structure of the paper:(a) Introduction;(b) on the evolution of a literature review of related party transactions and the system of policies and regulations;(c) analysis based on the theory of related party transactions;(d) listed companies related party transactions empirical analysis of the impact on profits;(e) conclusions and policy recommendations.更多还原