我国上市公司关联交易问题研究..doc

我国上市公司关联交易问题研究 摘 要 关联交易是有其利弊，公允的关联交易可以减少交易的中间环节，降低交易费用和交易的风险，还有利于优化资源配置；非公允的关联交易会扰乱正常的市场秩序，造成社会资源的配置效率下降。因此加强对我国上市公司关联交易的监管，保证上市公司之间的关联交易公允进行，对于充分发挥市场的资源配置功能、促进证券市场的健康发展、保护中小投资者和债权人的利益具有重要的意义。 本文针对我国上市公司关联交易现状结合相关法律法规等规定提出改进措施，文章首先对国际和国内的关联交易相关理论作了对比；然后对我国上市公司关联交易现状并就其动机和危害作了分析；最后提出规范我国上市公司关联交易的具体措施。基本内容包括以下几个部分：第一部分属于绪论部分，具体阐述了研究背景和意义；第二部分从国际国内分两部分对关联方及关联交易进行界定，通过比较指出我国关联交易规范存在的一些问题；第三部分对我国上市公司关联交易的现状进行了分析；第四部分就我国上市公司关联交易的动机及危害作了详细分析；第五部分主要针对我国上市公司利用关联交易进行利润操纵的动机提出规范措施。其中重点部分是在对我国上市公司关联交易现状分析的基础上就关联交易的动机及危害作分析，并据此提出具体的规范和监管措施。 关键词：关联方，关联交易，上市公司，利润操纵 Related party transactions of listed companies in China Studies Abstract Related party transactions have their pros and cons of fair trade related transactions can reduce intermediate links, to reduce transaction costs and trading risks, but also help optimize the allocation of resources; non-Unfair Trade Fair disturb the normal market order, resulting in allocation of social resources reduced efficiency. Therefore, listed companies in China to strengthen supervision of related party transactions to ensure that related party transactions between listed companies be fair, give full play to the market for the resource allocation function, and promote the healthy development of securities markets and protect the interests of small investors and creditors of great significance. This view of the status of related party transactions of listed companies with the provisions of relevant laws and regulations improvement measures, the article related to international and domestic transactions were compared with the theory; then on the status of related party transactions of listed companies and to an analysis of its motives and hazardous ; Finally, specifications of related party transactions of listed companies in specific measures. Basic content includes the following sections: The first part is introduction, expounds the background and significance; the second part, two parts of the domestic and international related part