Related party transaction (RPT) is the transaction between the listed company and related party.
上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。
Focusing on the listed companies of China, this dissertation mainly analyzes the related party transaction of listed company and its regulation.
本文以我国上市公司为研究对象，剖析了上市公司关联交易及其治理方法。
This paper shows that it has a close relationship between the controlling shareholder's related party transaction and characteristics of China's listed companies.
本文研究表明：控股股东关联交易行为与我国上市公司特征有着密切的关系。
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
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