In the method of profit manipulation of listed companies, related party transaction is a modus method. Listed companies create false profits through related patty transactions, and give investors a false impression, to seek illegal interests. This paper focus on exploring how to manipulate profits in related party transactions and the control measures and regulatory measures should be taken.%在上市公司操纵利润的方法中,关联方交易是一种惯用手法.上市公司通过关联方交易制造虚假利润,给投资者以假象,从而谋取非法利益.本文着力探析关联交易中,上市公司如何操纵利润,以及对此应采取的治理对策与监管措施.
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