湖南省邮电规划设计院有限公司关联交易管理的研究.doc

学校代号 10532 学 号 分 类 号 密 级 MPAcc学位论文 湖南省邮电规划设计院有限公司 关联交易管理研究 学位申请人姓名 付 娟 培 养 单 位 会计学院 导师姓名及职称 万宇洵教授 学 科 专 业 MPAcc 研 究 方 向 财务会计理论与实务 关键词：设计公司；关联交易；转移定价；公司治理结构 Abstract The connected transaction is item that changing resource or duty happened between the related party wether they collect cost or not. The related party is the company have the relationship of control, common control or great influence. Because of it particularity and its frequent, it always recives lots of attention from the acdemic circles. In this paper we research the connected transaction’s two faces and discover that: effective trasactions can bring scale economy, in other way unfaired transactions may destuct the value of the company. Based on the theoretical analysis and combinging with the actual conditions of the Hunan Planning Designing Institute of PT Co.Ltd (HNTDI)we draw the conclustion: Most of the conneted transaction in the company is income, and 60% or more of the income is from the associated transactions, such a high degree may badly damage the independence of the company which will increase busisness risk. The governance structure of the company is not perfect: the board of supervisors and director lack of independence . In the analysis of the company we put forward some suggestions to improve the companys connected transactions：such as perfecting the governance structure, improving the independence of the board of supervisors, using advance pricing agreement to make the connected transaction more effective and so on. We also try to use some manners as decreasing the dependence degree of the principal work which will improve the independence of the company, perfecting the information disclosure systerm and improving the dynamics of the external supervision. Key Words: