| 谈强化关联交易的信息披露规范 |
| |
| 引用本文： | 余兴无.谈强化关联交易的信息披露规范[J].安庆师范学院学报(社会科学版),2002,21(3):28-30. |
| |
| 作者姓名： | 余兴无 |
| |
| 作者单位： | 黄山学院, 安徽,黄山,245021 |
| |
| 摘 要： | 关联交易的价格操纵侵害了国家、中小投资者的利益.抑制价格操纵的关键是强化信息披露规范.企业会计准则应对关联交易的定价方法、重要性界定以及信息披露的要求,作出更加详细可行的规范;应加强企业内部监督、社会监督和国家监督,保证信息披露的规范化.
|
| 关 键 词： | 关联交易 价格操纵 信息披露 定价方法 |
| 文章编号： | 1003-4730(2002)03-0028-03 |
| 修稿时间： | 2001年12月25日 |
On the Strengthening of the Information Disclosure Norm about Related Transaction |
| |
| YU Xing-wu.On the Strengthening of the Information Disclosure Norm about Related Transaction[J].Journal of Anqing Teachers College(Social Science Edition),2002,21(3):28-30. |
| |
| Authors: | YU Xing-wu |
| |
| Abstract: | The price operation of related transaction can damage state benefit and the benefit of medium and minor investors. The key to the restriction of price operation is that the information disclosure norm should be strengthened. Then the Specific Accounting Standard should provide more detailed regulations for the pricing and importance evaluation of related transactions as well as the requirements on information disclosure, and only when those supervisions from enterprises, societies and the state are remarkably strengthened can the information disclosure norm be guaranteed.. |
| |
| Keywords: | related transaction price operation information disclosure pricing approach |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
