We make a penetrating analysis to the various atmosphere rising in the affiliated trades which were carried out for different purposes:increasing profits for the corporations or establishing a fictitious phenomenon of prosperity.

• 通过对关联交易行为的分析，可以透视上市公司关联交易中的种种动因，有为上市公司找到新的利润增长点而进行的关联交易，有的关联交易则纯粹是为了虚增企业利润，为企业进行财务包装而进行的。