关联方交易论文 副本.doc

序号（学号）： 长春光华学院 毕 业 设 计（论 文） 我国上市公司关联方交易及其信息披露问题研究 ----以三九集团关联交易为例 姓 名 教 学 院 商学院 专 业 会计学 班 级 指导教师 2014 年 06 月 06 日  我国上市公司关联方交易及其信息披露问题研究 ----以三九集团关联交易为例 [摘要]随着资本市场的发展，上市公司关联交易信息披露引起广大投资者的关注。上市公司关联交易信息披露With the development of comprehensive promotion of Chinas socialist market economic system and capital market, related transactions of listing Corporation to company information disclosure ,corporate governance structure, influence behavior, more and more deeply, the problem of information disclosure has attracted wide attention of investors. Many listing Corporation use related transactions to manipulate profit, whitewash financial status, exaggerated performance and transfer of funds, financial accounting information false to deceive investors, seriously disturbed the normal operation of Chinas capital market, securities market. The ‘price’ is the core problem of related party transactions, Nowadays, the disclosure of related party transactions of Chinese listed companies lack transparence with many problems. Some companies even use related-party transactions as a tool with which big shareholders occupy interests of minority shareholders and management manipulates profit. Analysis of the current Chinas listing Corporation to disclose the problems existing in the relationship and transaction information through based on the review of the related laws and literature revealed no harm, full disclosure of related transaction information, based on the case studies from further perfecting the information disclosure system, pricing policy of related party transaction, increase the connection transaction audit and etc. put forward the specification of the listing Corporation connected transaction and information disclosure recommendations. [Keywords] Listed Company Related-party transaction Disclosure Improvement  目 录 一、 关于上市公司关联方交易信息披露概述 1 （一） 上市公司关联方交易信息披露的必要性 1 1．关联方交易对上市公司经营业绩和经营能力产生负面影响 1 2．关联方交易会损害上市公司债权人的利益 2 3．关联方交易会扰乱资本市场 2 4．关联方交易