【摘要】 介绍了关联交易的特征和表现形式，并论述了关联交易输入“利润”和输出“利润”的机理。通过实证研究，得到了关联交易必然遵循的基本规律，即输入“利润”以保壳，待“圈钱”成功后又输出“利润”以逃债，最终破产的必然规律。在对消除或减少关联交易的不同管理方式进行比较研究后，指出国家必须对属下有上市公司的企业集团的关联交易进行间接的宏观控制，即利用税收手段人为地增加交易成本，从而避免无经济效率的关联交易。更多还原

【Abstract】 The paper studies the conception, feature, forms, the mechanism of profit output and output of relation transaction. Through the practical research, the writer finds that the enterprise inputs profit to get the money of the public, outputs profit to escape the debt before it bankrupts. After a comparative study of diferent management methods to reduce relation transaction, the writer points out a way of solving the problem of the relation transaction, that is, to exert an indirect macroscopic control over the enterprise group that has under it share - stock companies; it is the tax that may increase the cost of the relation transaction, and then decrease the uneconomical relation trans-action.更多还原