【毕业设计.论文】企业整体上市对关联交易的影响_基于本钢板材整体上市的案例分析.pdfVIP

管理纵横| Management World 企业整体上市对关联交易的影响 ——— 基于本钢板材整体上市的案例分析 □李保红 [ ] 摘 要 通过对本钢板材整体上市前后关联交易变化的动态对比分析，认为本钢板材的整体上市行为对关联交易规模的下降 有明显的效果，但并不能够真正解决关联交易问题。建议上市公司管理部门一方面要促使机构投资者参与上市公司 的经营管理，形成多个股东制衡的局面;另一方面要规范关联交易披露制度，完善资本市场的监督、激励机制。 [ ] 关键词 上市公司;整体上市;关联交易 [ 中图分类号] [ 文献标识码] [ 文章编号] ( ) F832． 5 1 A 1006 － 5024 20 11 04 － 0032 － 03 “ ” [ ] ( ) 基金项目 河南省科技厅 年软科学课题 支持我省产业集聚区发展的政策研究 批准号: 2009 102400420005 [ ] ( ) 作者简介 李保红，信阳师范学院经管学院教授，硕士生导师，研究方向为企业经济。 河南信阳 464000 : Abstract Through the dynamic comparative analysis on the changes of associated deal before and after the whole listing ， this paper has found that the whole listing of Benxi Iron ＆ Steel has the obvious effects on the business decline of the scale of associated deal ， but be unable to solve the problems of associated deal． The paper suggests that one hand ， the governing agencies of listed companies should prompt the institutional investors to participate in managing and operating of the listed companies to form a situation checked and balanced by multiple stockholders． On the other hand ， the agencies should standardize the as- sociated deal disclosure system ， and improve the supervision and motivational mechanism of capital market． ; ; Keywords: listed companies the whole listing associate deal 一、引言 对交易的另一方的财务和生产经营决策实施控制或