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1.
随着我国证券监管机构监管的加强，上市公司的关联交易出现了一些新情况．本文着重指出上市公司关联交易信息披露方面存在的问题，并试图提出加强关联交易信息披露的建议。 相似文献
2.
梁杰 《辽宁师专学报(社会科学版)》2008,(6):17-17
本文通过分析目前我国上市,公司关联关系及其交易信息披露存在的问题,揭示了不充分披露关联交易信息的危害,进一步从制定关联交易定价政策、加大关联交易审计力度等方面提出了规范上市公司关联交易及其信息披露的建议。 相似文献
3.
彭玲 《重庆职业技术学院学报》2014,(2):21-23
由于我国大多数上市公司都是从其母公司分离出来的,上市公司与母公司之间存在特殊的关系,这有利于上市公司与母公司进行关联交易,粉饰公司财务指标,损害中小投资者利益。我国上市公司进行关联交易过程中,大股东占用上市公司资金、无形资产作为交易标的、交易定价非市场化、信息披露不完整等现象突出,上市公司管理层、证券管理制度、交易关系影响了上市公司关联交易行为。完善上市公司法人治理结构、证券管理制度和上市制度以及优化公司股权结构,是防止上市公司进行非公允关联交易的有效措施。 相似文献
4.
陈梅 《宁波职业技术学院学报》2003,3(2):8-9
从我国证券市场上控股股东与上市公司之间产生关联交易的原因入手，论述在我国上市公司披露关联交易信息的重要性和可能性，进一步分析了我国目前上市公司关联交易信息披露存在的主要问题，提出了解决上述问题的途径。 相似文献
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关联交易的信息披露制度是否规范,关乎到上市公司的独立性和资产的完整性、公司和中小股东及其他权益人的合法权益、以及市场经济的正常秩序。本文着重分析我国大陆证券市场在这方面存在的问题,并借鉴国外证券市场关联交易信息披露的经验,提出了逐步完善上市公司关联交易信息披露制度的建议。 相似文献
6.
上市公司会计信息监管是治理虚假会计信息的重要途径。目前,我国上市公司会计信息监管的重点应放在关联交易和盈余管理两个方面。对关联交易的监管措施具体有特殊会计处理、独立财务报告制度和信息披露制度;对盈余管理的监管应重在挖掘深层次的市场问题和体制问题。 相似文献
7.
关联交易是利润操纵的主要形式，规范关联交易的信息披露是避免利润包装的重要途径；范关联交易信息披露应强调披露重于存在的原则，要规范关联交易的信息披露标准及其要素，强化对信息披露的管理。 相似文献
8.
为规范我国证券市场上关联交易利润操纵行为,我国发布了关联方交易会计准则。该准则与国际上已发布的准则相比仍存在不足。为进一步加强对关联方关系及其交易披露规范的研究,提高上市公司信息披露透明度,保证上市公司质量,本人提出了若干完善关联方交易会计准则的建议。 相似文献
9.
卫华 《山西财经大学学报(高等教育版)》2007,10(Z1):75
由于关联交易对企业经营状况有着重要影响,因此近年来在我国的部分上市公司为操纵利润,存在着利用旧会计准则管理制度的漏洞和缺陷,通过不断翻新、变化的手段进行不正当关联交易,对国家、对投资者造成严重损害。因此,按照新出台的会计准则体系规定,笔者结合就职的上市公司,采用加大关联交易的信息披露,扩大合并报表范围等方法,全面规范关联方及关联交易行为,帮助企业步入正确的经营轨道。 相似文献
10.
谈强化关联交易的信息披露规范 总被引：1，自引：0，他引：1
余兴无 《安庆师范学院学报(社会科学版)》2002,21(3):28-30
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. 相似文献
11.
罗艳萍 《读与写:教育教学刊》2008,5(6)
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity. 相似文献
12.
邱崇丙 《唐山师范学院学报》2014,(1):21-23
汉字的六书,《说文》对“转注”一类,语焉不详。后世学者提及转注,也仅限于许慎所举出的例字。《汉字例说》一文,作者从转注的角度综合考虑,对部分现代常用字作了分析,跟传统的解释有所不同。希望能抛砖引玉,互相切磋,以推进学术研究。 相似文献
13.
Richard Denner 《海外英语》2007,(4):14-15
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose. 相似文献
14.
Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F. 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
18.
陈美曦 《山东教育学院学报》2008,23(2):103-107
Different nations have different social cultures, and the social culture of every nation is developing with the development of the nation, language is greatly influenced by social culture, which enables language to possess national and historical characteristics. Word is the smallest, independent, meaningful linguistic unit of language. It can well reflect the national and historical characteristics. From synchronic aspect, the social and cultural influence on word meaning is mainly embodied in conceptual and associative meanings of word. The incorrespondence of word meaning is a phenomenon that exists in both conceptual and associative meanings of word among different languages. From diachronic aspect, the development of social culture causes some changes of word meaning to some extent. Therefore, social culture plays a key role in vocabulary learning and mastery of a language. 相似文献
19.
Rachel Zupek 《海外英语》2007,(11):40-41
我们绝大部分人都同意一件事情——我们喜欢金钱。但是你对金钱的喜欢之情足够到让你创立一份事业么?.财富通常被人忽视,主要在于人们不能真正了 相似文献
20.
YANGShiguo 《重庆大学学报(英文版)》2004,3(1):86-88
The problem on the geometrc inequalities involving an n-dimensional simplex and its inscribed simplex is studied. Aninequality is established, which reveals that the difference between the squared circumradius of the n-dimensional simplex andthe squared distance between its circumcenter and barycenter times the squared circumradius of its inscribed simplex is not lessthan the 2(n-1)th power of n times its squared inradius, and is equal to when the simplex is regular and its inscribed siplex is atangent point one. Deduction from this inequality reaches a generalization of n-dimensional Euler inequality indicating that thecircumradius of the simplex is not less than the n-fold inradius. Another inequality is derived to present the relationship betweenthe circumradius of the n-dimensional simplex and the circumradius and inradius of its pedal simplex. 相似文献