上市公司关联交易规范化分析-会计学专业论文.docxVIP

摘要关联交易行为随着对它的规制逐步发生新的变化，发展到今天的复杂化、隐形化和 摘要 关联交易行为随着对它的规制逐步发生新的变化，发展到今天的复杂化、隐形化和 非关联化的关联交易行为，给正常、有序的资本市场带来了极大的破坏性，同时也伤害 了中小股东的利益，挫伤了他们的投资信心。我国虽然在规范关联交易行为方面做出了 许多的努力，出台了许多相关的法律、法规，但是上市公司的关联交易行为并没有得到 有效的规范。其关联交易行为还存在许多问题，因此，对上市公司关联交易规范化进行 研究，具有一定的现实意义。 本文从上市公司不当关联交易行为对证券市场的破坏性入手，从理论和实证两个方 面分别对上市公司关联交易行为进行了深入地分析，并以上市公司目前出现的关联交易 “非关联化”、复杂化及隐形化的现状为切入点，分析上市公司关联交易产生的主客观 原因，找出造成上市公司关联交易不规范的主要问题，并结合信息不对称理论和契约关 系理论提出了建立既激励又约束的委托一代理关系机制及相应的配套规范措施，从而形 成有效的激励加约束的机制，来规范上市公司经营者的经营行为。 关键词：关联方；关联交易；公司治理 东北林业大学硕士学位论文Abstract 东北林业大学硕士学位论文 Abstract The related party transaction changes newly with the reStriction of it progressively， until today，the related party transaction activity which have the characteristics of mctt complicatedly， stealthily and non-relate has bring the destruct on normal and ordered capital market矗the sanle time， encroached on the benefits of medium． small shareholders and hart their investing confidence．Although our country has made great efforts in the aspects of standardization the related party transaction behavior， and release many correlation law and rule of law，but the related party transaction of the listed company has not got the effective norm， and there are still has lot of questions，therefore， carry research to the related party transaction standardization of listed company have certain realistic meanings． This paper starts with the destructiveness of the security market born the improper related party transaction of listed company，have carried on deep analysis to it from two respects of the theory and real example respectively， and the breakthrougll point with current situation of related party transaction”non·related to take”，complicated and stealthy that listed company appear at present，to analyze the main objective cause that the related party transaction of listed company produce， and this paper should find out the subject matter with non-standard related party transaction of listed company．Combine with information asymmetry theory and agreement