关于企业关联方交易问题研究的本科.docVIP

目录 中英文摘要及关键词 2 正文 3 一、引言 3 二、上市公司关联方交易信息披露的重要性 4 三、上市公司关联方交易信息披露的现状-----以近三年上市公司为例 6 四、上市公司关联方交易信息披露存在的问题及原因分析——以五粮液集团为例 8 五、规范上市公司关联方交易信息披露的对策建议—借鉴五粮液集团关联方交易案例…………………………………………………………10 (一)健全关联方交易相关的法律制度………………………………………………..10 (二)优化产业结构……………………………………………………………………..11 (三)加大会计事务所审计力度………………………………………………………..13 (四)加大对关联方交易信息违规披露行为的惩罚力度……………………………..13 结束语……………………………………………………………………… 13 【参考文献】 14 上市公司关联方交易信息披露问题研究 [摘要]：.近几年，在关联方交易中信息披露方面国内企业均存在一定的问题，同时也随之引来了不小的不便和危机。国内在关联交易方面制定价格比较灵活，而且关联交易信息披露也存在有失真情况这为上市公司操纵利润提供了方便，不仅致使上市公司在经营和财务情况上找到了造假的空隙，同时由于虚假的信息让利益相关人/股东做出错误的决策，这样容易让有些不安好心的肇事者有了破坏市场的可乘之机，造成股市混乱和市场经济的动荡。所以本文想对近期企业由于关联方关系及其交易信息披露不规范而造成的问题进行深入探讨，通过从健全关联方交易相关法律制度，优化和健全产业结构，加大对企业关联方交易中存在的不规范行为的惩罚力度，拓展关联方交易信息披露的规范处理形式这几个方面进一步阐述如何规范上市公司关联交易并对关联方交易信息披露运行提出相关合理意见。 [关键词]：上市公司；关联方；关联方交易；会计信息披露 Research on the disclosure of related party transaction information listing Corporation Abstract: In recent years, the related party transactions in the information disclosure of domestic enterprises, there are some problems, at the same time also attracted a little inconvenience and crisis. The associated transaction pricing more flexible, and transaction information associated with the disclosure of distortion for the listed companies to manipulate profits to provide a convenient, not only resulting in listed companies on the operating and financial situation found fraud gap, also because of the false information to stakeholders / shareholders to make the wrong decision, so easy to let some uneasy kind the perpetrators to destroy the market opportunity, causing turmoil in the stock market chaos and the market economy. So we want to to recent enterprises due to the related party relationships and transactions information disclosure irregularities caused problems were further discussed. Through from a sound legal system related to the related party transactions, optimize and improve the industrial structure, increase enterprise related party transactions in the presence of irregular pen