我国上市公司关联方交易信息披露问题分析_学士学位论文.docVIP

PAGE 2 京 江 学 院JINGJIANG 本 科 毕 业 论 文我国上市公司关联方交易的信息披露问题分析Analysis of information disclosure of listing Corporation of related party transaction in China我国中小企业融资研究江苏大学学士学位论文 6 - PAGE I我国上市公司关联方交易的信息披露问题分析摘 要】在我国，关联方交易广泛地存在于上市公司的日常经营活动中。由于我国上市公司大部分都是由国有企业改制而成，使得大多数公司的上市选择了“主体上市、原企业改造为母公司”的模式，这种“剥离”上市的方式使上市公司与生俱来地和集团公司之间存在着千丝万缕的关系。由此，上市公司能否合理有效地披露关联方关系及其交易，不仅直接决定报告主体的会计信息质量和会计信息使用者的决策效果，而且严重影响上市公司的公众形象和证券市场的竞争机制。现阶段，我国上市公司关联方交易披露透明度较低，依然存在着披露不充分不及时不完整等问题，部分公司甚至利用关联方交易制造虚假利润，转移亏损等，因此分析上市公司关联方交易存在的问题及如何规范其披露具有很强的现实意义。 本文在对相关文献和法规准则回顾的基础上，结合有关案例，分析我国上市公司关联方交易存在的问题，并提出一些改进建议。 关键词：上市公司，关联方交易，披露，问题，完善 Analysis of information disclosure of listing Corporation of related party transaction in Chinaabstract in china, related party transaction extensively exist in the business activities in the listed companies. most chinese listed companies are converted by state-owned enterprises (soe). therefore, many listed companies have closely relations with their groups. whether listed companies can disclose the related parties and their transactions reasonably and effectively not only determines the quality of accounting information and the effectiveness of the users of accounting information, but also influence the public image of listed companies and competitive mechanism of security market. 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. therefore, it is of great significance to analyze the problems of related-party transactions in china and how to standardize disclosures of them. on the basis of reviewing relevant references and accounting standards, this thesis analyzes the problems of the disclosure of related-party transactions and advances some improving suggestions. key words: listed company ，related-party transaction ，disclosur