关于我国上市公司关联交易审计风险的探讨（上）
【摘 要】关联交易，在当前各国公司的运作中均普遍存在。它具有促进企业规模经营、降低交易成本、提高企业竞争力等积极作用，但是在实际操作过程中，由于关联方之间特定利益关系的存在，关联交易很容易成为企业调节利润、逃避税收的手段。在我国，相当多的上市公司及其控股股东就利用非公允关联交易粉饰业绩、操纵利润，这不仅严重损害了中小投资者的'利益，妨碍了市场经济的健康发展，同时也大大的增加了对上市公司的审计风险。因此，亟需对上市公司关联交易及其披露情况的审计予以关注，从而提高会计信息的质量，降低审计风险，防止管理层利用关联交易操纵企业的经营状况和财务利润，谋取不正当的利益。关键字：上市公司，关联交易，审计风险AbstractRelated Parties Transactions exist in most sorts of transactions in business entities. It plays an important part in the scale developing, costs reducing, and ability improving in competitions of an enterprise. However, in fact, because of the special relationship between related parties, they usually use some illegal ways to deal with the transactions between them in order to make their profits higher, or to weasel from taxations. In our country, amounts of listed companies make use of related parties transactions to make up their business achievements and control the profit. This not only does harm for small and medium-sized investors, affects the development of the public market, but also greatly increases the audit risk of the public company. On the ground of that, we have to pay more attention to auditing of related parties and the disclosure of the transactions between them, so that the quality of accounting information become more reliable and less risky, and we can also prevent the management authorities manipulate the company’s turnover and financial profits to figure illegal benefits for themselves.
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