关于我国关联交易信息披露的探讨.docVIP

关于我国关联交易信息披露的探讨 ［承商要］随着市场经济的发展，关联交易的增多，许多财务欺诈丑闻逐渐显现。安达信在 安然事件、屮天勤在银广夏事件、世通事件等都说明Y信任危机的加重，关联企业间内幕交 易的信息披露存在着严重问题。通过实证分析，不难发现目前我国许多上市公司进行关联交 易的信息披露在透明度和披露水平上并未符合现行行业制度规定的相关耍求，很多规定需耍 披露的信息并没宥如实披露。本文认为，在很大程度上信息披露的质量取决于公司信息披露 的意愿，而公司信息披露的意愿又与关联交易各利益方自身的利益紧密相连，这就导致了关 联交易信息披露存在很多不规范的问题，披露不公允、不及吋、不完全，并由此引发出Y很 多的利害关系和杜会问题。本文通过比较分析并总结我国目前关联交易信息披露存在的问题 及其所带来的危害，了解到改进的必耍性，试阁提出更有效的解决方案来帮助建立更有效的、 可操作的关联交易信息披露实施机制，更好的实现关联交易信息披露的真实性及可靠性，更 好的实现经济社会平稳、快速的发展。 ［关键字］上市公司信息披露透明度关联交易 Discussion About Related Transaction Information Disclosure in Our Country [Abstract] With the development of market economy, the increasing in related party transactions, many financial fraud scandals is gradually emerging. Arthur Andersen in the Enron case, transit handling in Guangxia events, events and so describes the WorldCom crisis of confidence increased, associated with insider trading of information between enterprises disclose the existence of serious problems. Through the empirical analysis, It is not difficult to find that Many of our related party transactions of listed companies to disclose information on the level of transparency and disclosure system does not meet current industry relevant requirements, many regulations require disclosure of information not disclosed. To a large extent, the quality of information disclosure will depend on information disclosure, and the company’s willingness to disclose information related party transactions and stakeholders with their own interests are closely linked, which leads to information disclosure of related party transactions, there are many non-standard issues, disclosure is not fair, not timely, incomplete, and thus raises the stakes and a lot of social problems. Therefore, the analysis of the current disclosure of transaction information associated with the problems and hazards, understand the need to improve, contribute to a more effective, actionable information on related party transactions disclosed in the implementation mechanism, Be better