浅析上公司关联交易问题.docVIP

山 东****** 学 院 SHANDONG INSTITUTE OF BUSINESS AND TECHNOLOGY 论文(设计) TERM　THESIS　（DESIGN）  浅析上市公司关联交易问题 THE ANALYSIS OF RELATED PARTY TRANSACTIONS OF LISTED COMPANIES 2010年9月日 Sept., 2010  摘 要 关联关系的存在,可能会影响关联企业的财务状况和经营成果,我国上市公司大多是国有企业改制或重组的产物,并且存在产权不清的情况,使公司从上市之初就产生了非公允关联交易的可能性,我国的关联交易具有名目繁多,这也从另一个层面说明我国关联披露准则在信息披露完整性 Abstract The existence of relationship may affect the associated business and operating results, financial situation. Due to the reasons of institutional, Chinas listed the companies are state-owned enterprises or the restructuring of the product, and the existence of unclear p