【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 ,并提出若干建议更多还原

【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.更多还原