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關于我國上市公司關聯交易審計風險的探討（上）
【摘 要】關聯交易，在當前各國公司的運作中均普遍存在。它具有促進企業規模經營、降低交易成本、提高企業競爭力等積極作用，但是在實際操作過程中，由于關聯方之間特定利益關系的存在，關聯交易很容易成為企業調節利潤、逃避稅收的手段。在我國，相當多的上市公司及其控股股東就利用非公允關聯交易粉飾業績、操縱利潤，這不僅嚴重損害了中小投資者的利益，妨礙了市場經濟的健康發展，同時也大大的增加了對上市公司的審計風險。因此，亟需對上市公司關聯交易及其披露情況的審計予以關注，從而提高會計信息的質量，降低審計風險，防止管理層利用關聯交易操縱企業的經營狀況和財務利潤，謀取不正當的利益。關鍵字：上市公司，關聯交易，審計風險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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