三九集团关联方交易信息披露的调查分析.docVIP

本科生毕业论文 三九集团关联方交易信息披露的调查分析 院系名称 会计学院 姓　　名 学　　号 专　　业 财务管理 指导教师 2014年月日  关键词 Abstract In China, related party transactions widely exist in the business activities around the listed company. However, there are many problems about listed company’s related party transaction information disclosure at present, such as low transparency, inadequate, not timely , incomplete information disclosure. Even a little listed company use the related party transactions to transfer loss etc.. However, related party transaction information disclosure has influence on the enterprise, on investors and on our country. The unfair related party transactions in listed company will affect the competitive mechanism of the market fair. The related party transaction information disclosure in listed company has always been a hot to market .Therefore, analysising the above problems, and how to regulate the disclosure has very strong practical significance. This paper mainly studies the related party transaction information disclosureproblems of three nine group. So this paper reviews of related accounting standards and literatures. Then this paper take the three nine group as the subject of this research to sum up the characteristics of information disclosure of related party transactions through its annual report. The company’s transparency of information disclosure of related party transactions is low. Finally this paper puts forward some suggestions for existing problems in the three nine group. Keywords：Related party transactions；Disclosure of information 目录 1. 引 言 1 2. 关联方交易信息披露的相关理论及文献综述 2 2.1关联方交易信息披露的相关理论 2 2.1.1 关联方的界定 2 2.1.2 关联方交易信息的涵义 2 2.2关联方交易信息披露的原则 2 2.2.1 完整性 2 2.2.2 重要性 2 2.2.3 可靠性 3 2.2.4 可比性 3 2.2.5 实质重于形式 3 2.3关联方交易信息披露的要求 3 2.4文献综述 4 2.4.1 上市公司关联方交易现状 4 2.4.2 上市公司关联方交易信息披露存在的问题及原因 4 2.4.3 改善上市公司关联方交易信息披露的对策 4 3. 三九集团关联方交易信息披露的现状 5 3.1企业介绍 5 3.2 三九集团关联方交易信息披露的现状 5 3.2.1 关联方的界定 5 3.2.2 存在控制关系的母公司和子公司的信息披露 5 3.2.3 报告期内关联交易事项的披露 5 3.2.4 定价策略的披露 6 3