我国上市公司关联交易信息披露问题研究论文.doc

高 等 教 育 自 学 考 试 本 科 毕 业 论 文 题目： 我国上市公司关联交易信息披露问题研究 专业： 会计学 考号： 018313290098 姓名： 张 晗 薇 电话： 2014年 月 日 摘 要 我国大部分上市公司是由国有企业改制而来的，由于改制不彻底，上市公司与其控股股东存在先天性的关联关系。关联方在利己动机的驱使下，会利用关联交易损坏其他利益相关者的合法权益，因此，关联交易监管成为证券交易的重中之重，而高透明度的信息披露是关联交易监管的有效手段。经过近十五年的发展，我国上市公司关联交易的信息披露体系已经基本形成。上市公司关联方交易信息披露一直是市场关注的热点问题，上市公司能否合理有效的披露关联方关系及其交易，不仅直接决定报告主体的会计信息质量和会计信息使用者的决策效果，而且严重影响上市公司的公众形象和证券市场的竞争机制。 本文从关联交易的相关理论入手，主要针对关联交易的信息披露中存在的问题展开讨论，对产生这些问题的原因作了一些探讨和研究，并提出了有关完善关联交易信息披露的意见。 关键字：上市公司，关联方，关联方交易，信息披露。 Abstract Most of the listed companies in China are transformed from the stated enterprises. Because of incompletely transforming, related relationships exist between these listed companies and their controlling shareholders in nature, Related parties are apt to benefit themselves at the cost of others’equities. And highly transparent information disclosure is effective means to supervise related party transactions(RPTs). After nearly fifteen years’development, the Chinese listed companies’information disclosure system of RPTs has been primarily established. Listed Company Information Disclosure of related party transactions has been a hot issue market, listed companies can rationally and effectively disclosure of related party relationships and transactions, not only the body of the report directly determine the quality of accounting information and accounting information users in decision-making effect, but serious affect the public image of listed companies and stock market competition mechanism. The thesis begins with the related theories of RPTs, and discusses the problems about the Chinese listed companies’ unlawful information disclosure of RPTs, analyzes the caus