《企业会计准则———关联方关系及其交易的披露》（以下简称《准则》和《关联方之间出售资产等有关会计处理问题暂行规定》（以下简称《暂行规定》）从不同方面对上市公司利用关联方交易操纵利润的行为进行了有效的扼制。但随着制度“博弈”环境的改变，上市公司利用与关联方 The Accounting Standards for Business Enterprises --- the Disclosure of Related Party Transactions and Their Transactions (hereinafter referred to as the “Interim Provisions on Accounting Standards for the Sale of Assets among Related Parties and Related Transactions” (hereinafter referred to as the “Provisional Regulations” Listed companies use related party transactions to manipulate profits effectively curbed.But with the system “game” environment changes, the use of listed companies and related parties