大股东利用关联交易掏空上市公司行为探析——以_ST鲁北为例.pdfVIP

目 录 0 引言····························································································1 0.1 选题的背景及意义····································································1 0.1.1 研究背景·········································································1 0.1.2 研究意义·········································································2 0.2 文献综述················································································3 0.2.1 国外文献综述···································································3 0.2.2 国内文献综述···································································4 0.2.3 文献述评·········································································6 0.3 研究思路与方法·······································································7 0.3.1 研究思路·········································································7 0.3.2 研究方法·········································································8 0.4 本文框架················································································8 1 关联交易相关概念及理论基础···························································9 1.1 关联交易相关概念的界定及其主要表现形式 ··································9 1.1.1 关联方关系的界定及其主要表现形式·····································9 1.1.2 关联交易的界定及其类型··················································10 1.1.3 关联交易的披露·······························································11 1.1.4 关联交易下掏空行为及大股东的界定···································12 1.2 经济学制度背景下的不正当关联交易的理论分析··························13 1.2.1 新制度经济学中关于人的行为假说······································13 1.2.2 公司经济学角度下的关联交易行为分析································14 1.2.3 控制权配置与控制权收益分析············································15 1.3 大股东利用关联交易掏空上市公司的手段 ···································16 1.3.1 关联方间的产品购销··························