【毕业论文】上市公司关联交易的利弊与规范.docVIP

PAGE l 兰州交通交通大学毕业论文 PAGE I 摘要 关联交易是现代经济运行普遍存在的一种交易行为。就其经济影响而言，一方面，关联交易可以节约交易时间，提高交易效率，从而降低交易成本；另一方面，由于其发生在特定的交易主体之间，关联构成的内部利益集团可能利用虚构或者转移企业利润等方式来操纵交易，谋取个人或小集团的不正当利益。现实中，由于信息不对称情况的普遍存在，关联交易对公司的影响难以一概而论，因而需要有效的手段来对其加以评论和规范。因此关联交易的规范手段具有重要的实践指导意义和理论意义。 本文共分五大部分：第一部分为“上市公司关联交易的界定”，该部分分为“上市公司关联交易的概念”、“上市公司关联方的概念”、“上市公司关联交易的特征”、“公允的关联交易与非公允的关联交易”。第二部分为“我国上市公司关联交易的现状分析”，主要从交易类型以及关联交易信息披露存在的问题进行了阐述。第三部分为“分析我国上市公司关联交易的利弊”，共分两部分：一是关联交易对企业的作用，二是关联交易的弊端。第四部分为“我国上市公司关联交易的动机及原因分析”。第五部分为“规范上市公司关联交易的建议”，从完善关联交易披露的准则、发挥市场中介的监督作用、加大执法力度、规范关联企业关系、加强企业自律机制、完善救济机制六个方面提出了思考和建议。 关键词：上市公司；关联交易；利弊；规范 PAGE III Abstract Modern economy the connection transaction is a prevalent trading。In the economic impact, on the one hand, the connection transaction can save transaction time, improve the trade efficiency, so as to reduce transaction costs；On the other hand, because of its occurrence in particular transaction between subjects, the connection in the composition of the internal interest groups may use fiction or transfer enterprise profit, and other ways to manipulate deal, for individuals or groups of unfair interests.In reality, because of information asymmetry of situation exists generally,Related transactions on the impact of the company is difficult to treat as the same,Thus the need for effective means to them and regulate comments.So the connection transaction the standard means has the important practical significance and theoretical significance. This paper is divided into five most：The first part is listed company the connection transaction the definition,This part of the divided into listed company associated business concept of, the concept of the listed company affiliated parties, listed company associated business features, fair of related transactions with the fair associated business.The second part is the listed companies in China to analyze the current situation of the connection transaction,Mainly from the transaction type and related transacti