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面对错综复杂的国内经济形势、尚不健全的市场监管体系,企业间的非公允关联交易事项层出不穷,盈余质量也大打折扣,社会公众投资者对企业盈余信息质量的信心不足,使得整个证券市场陷入前所未有的信任危机。因此,分析非公允关联交易存在的原因并提出治理对策具有现实意义。本文在对关联交易对盈余质量的影响进行分析的基础上,了解非公允关联交易存在的原因,从其根源入手,提出相应的优化建议。
Faced with the complicated domestic economic situation, the imperfect market supervision system, the endless stream of non-fair related party transactions between enterprises and the huge reduction in the quality of earnings, the lack of confidence in the quality of corporate earnings information by the public investors has caused the entire securities market to plunge into An unprecedented crisis of trust. Therefore, it is of practical significance to analyze the reasons for the existence of non-fair related party transactions and to put forward the governance measures. Based on the analysis of the impact of related party transactions on the earnings quality, this article understands the reasons for the existence of non-fair related party transactions and starts from its root causes, and puts forward corresponding optimization suggestions.