论我国上市公司关联交易精品.docxVIP

论我国上市公司关联交易摘要关联交易,是我国证券发展的必然产物。关联交易是关联者之间进行的商业性交易活动,由于我国股份改革过程中的诸多企业自身能力不足,往往会出现相互关联从而得以生存。最基础的既是国有控股的国有企业重组,重组后将其核心部门或者产品作为上市公司,而将其原来的公司作为母公司,上市公司是母公司的一个分支,因此不可避免的与母公司存在一定联系,关联交易的发展便随之增大。关联交易的存在是利弊均有的，有利的方面主要是公允的关联交易可以降低企业的交易成本、优化企业的资金产业结构，从而从整体上提高上市公司的利润。然而,关联交易的弊端也是不可忽视的,在实际的关联交易中几乎不存在真正意义上的公允,因此往往会出现一方控股而使其它中小股东的意志不能得到反映,致使不利于中小股东利益的维护。此外为获取高额利润,许多企业通过弄虚造假的方式抬高业绩,操纵股价,获取大量资本，严重损害投资者的利益,扰乱证券市场秩序。因此,对于我国上市公司的关联交易的研究就很有必要,通过研究了解我国关联交易中的利弊问题,有利于为制定相应的法律法规提供相应的参考，维护广大投资者的合法权益，维护证券市场的健康繁荣发展。文中就我国上市公司关联交易现状进行了研究,分析了我国关联交易存在的诸如会计问题、公司股权结构、及监督监管指标等一系列问题,并提出相应的对策。全文总体分为五个部分。第一部分对关联方和关联交易的界定进行了简明阐述;第二部分综合分析了我国上市公司关联交易的现状、主要形式及特征，并阐述了关联交易发生的原因及动机;第三部分结合案例阐述了我国上市公司在关联交易中存在的种种问题,包括会计会计规范问题、相关法律问题、公司治理结构问题、政府监管指标问题等;第四部分则针对关联交易中存在的问题提出相应的建议，第五部分总结陈述全文。关键词:上市公司关联方关联交易现状AbstractRelated transactions, is the inevitable outcome of Chinas securities development. The related transaction is the commercial transaction between the associates. As many of the enterprises in the process of stock reform are insufficient in their own capacity, they are often interrelated to survive. The most basic is the state-owned state-owned enterprise restructuring, the reorganization of its core sector or product as a listed company, and its original company as a parent company, listed companies as part of the parent company, inevitably with the parent company , The development of related transactions will increase.There are advantages and disadvantages of related party transactions. Advantageously, the fair transaction can reduce the transaction cost of the enterprise, optimize the capital structure of the enterprise, and improve the profit of the listed company. However, the drawbacks of related party transactions can not be ignored, in the actual related party transactions almost no real sense of fairness, so often there will be a party holding the other small shareholders will not be reflected, which is not conducive to the interests of small shareholders The In addition, in order to obtain high pro