佛山电器照明股份有限公司关联方交易信息披露问题探讨-会计专业论文.docx

万方数据 万方数据 目 录 1 引言 ······························································································ 1 1.1 究背景和意义 ··········································································· 1 1.2 文献综述 ················································································· 1 1.2.1 关联方交易的确认、计量研究 ·············································· 1 1.2.2 关联方交易信息披露研究 ···················································· 2 1.2.4 文献评述 ········································································· 4 1.3 研究思路与方法········································································ 4 1.4 论文基本框架 ··········································································· 4 2 上市公司关联方交易信息披露的基本理论 ·············································· 6 2.1 关联方交易相关概念·································································· 6 2.1.1 关联方的含义 ··································································· 6 2.1.2 关联方交易的含义 ····························································· 6 2.1.3 公允性关联方交易和非公允性关联方交易 ······························· 7 2.2 关联方交易信息披露的基本概念··················································· 7 2.2.1 关联方交易信息披露的原则 ················································· 7 2.2.2 关联方交易信息披露的环节 ················································· 9 2.2.3 关联方交易信息披露的内容 ················································· 9 2.2.4 关联方交易信息披露的形式 ··············································· 10 2.3 关联方交易信息披露的理论基础················································· 10 2.3.1 有效市场理论 ································································· 10 2.3.2 信息不对称理论 ······························································ 11 2.3.3 委托代理理论 ································································· 12 3 佛山照明关联方交易信息披露情况介绍 ··············································· 14 3.1 佛山照明背景介绍 ··································································· 14 3.1.1 公司概况 ······································································· 14 3.1.