浅议我国上市公司操纵利润的关联方交易

浅议我国上市公司操纵利润的关联方交易

文档编号:KJ844 文档字数:10273,页数:17

浅议我国上市公司操纵利润的关联方交易

摘要
上市公司关联方交易，是指上市公司及其控股子公司与关联方之间的交易。随着世界经济及技术方法的不断发展，在集团内部进行关联方交易和交流管理经验可以提高公司的业绩已成为现代市场经济生活中经常发生和普遍存在的现象。关联方交易作为一种中性行为，在社会经济活动中不可避免，没有一定的关联方交易，上市公司得不到发展，股份制经济得不到发展。就其本身而言，关联方交易对社会经济的影响是两面的。
本文第一部分是引言部分，第二部分介绍了关联方关系的含义、关联交易的特点以及关联方交易的基本类型。第三部分分析了我国上市公司的关联方交易的现状和存在的问题，揭示了上市公司特有的股权结构是产生非公平关联交易的主要根源。产生非公平关联交易的原因主要是经济转型时期的市场经济体制不完善，股权结构中国有股独大且权利扩大化，相关法律法规不健全监管不力等。第四部分提出规范上市公司中关联交易的建议和思考，上市公司应尽量减少关联交易的发生。
关键字：上市公司，关联方交易，利润

Abstract
Related party transactions of listed companies, transactions between the listed company and its controlled subsidiaries and related parties. With the world economy and the continuous development of technology, related party transactions and the exchange of management experience within the group can improve the performance of the company has become a frequent and widespread phenomenon in the modern market economy life. Related party transactions as a sex is inevitable in the social and economic activities, no related party transactions, listed companies are not the development of joint-stock economy lack of development. For its part, the related party transactions on the socio-economic impact is twofold.
The first part of this paper is the introduction part, second part describes the basic types of the meaning of the related party relationship with the characteristics of the related party transactions and related party transactions. The third part analyzes the current situation and existing problems of the related party transactions of listed companies in China, reveals a unique ownership structure of listed companies is the main source to produce a non-fair related party transactions. Produce unfair related party transactions is mainly due to economic transformation in the market economy system is imperfect, the shareholding structure of Chinese shares dominance and expansion of rights, not perfect relevant laws and regulations and lax supervision. The fourth part of the proposal and think of related party transactions of listed companies, listed companies should minimize the occurrence of related party transactions.
Keywords： Listed companies, related party transactions, profit

目录
摘要 I
Abstract I
一、引言 1
二、关联方交易的理论概述 1
（一）关联方关系的界定 1
（二）关联方交易的界定 2
（三）关联交易的基本类型 2
（四）关联方交易的特点 3
三、上市公司关联方交易的发展现状和存在的问题分析 4
（一）我国上市公司操纵利润的关联方交易手段 4
（二）上市公司关联方交易存在的问题分析 5
1.大股东巨额占用上市公司资金 5
2.关联方违规担保现象严重 6
四、遏制上市公司关联方交易的建议 7
（一）法律法规环境的完善 7
（二）公司自身规范大股东行为 8
（三）监管制度的完善 9
1.加强中介机构对交易信息的披露 9
2.建立关联交易信息披露分类监管制度 10
（三）加强道德建设，提高信息披露诚信意识 10
五、总结 10
参考文献 12