由于关联关系的存在,关联企业之间、关联企业的股东之间、关联企业的债权人之间的关系越来越复杂。关联企业利用复杂的关联关系粉饰财务报表,甚至捏造虚假财务数据,骗取银行信贷、操纵股价、抽逃资金等,给相关债权人、投资者带来损失。有效识别关联企业财务造假手段,是规避风险的重要途径。 Due to the existence of the association, the relationship between the affiliated enterprises, the shareholders of the affiliated enterprises and the creditors of the affiliated enterprises is more and more complicated. Affiliates use complex relationships to whitewash financial statements, and even fabricate false financial data, defraud bank credit, manipulate stock prices and withdraw funds, which will bring losses to the relevant creditors and investors. Effective identification of financial fraud means associated enterprises, is an important way to avoid risks.