2004年深市关联交易总量、模式及发展趋势  

Volume,Mode and Trend of Related Party Transactions in Shenzhen Stock Market in 2004

作　　者：邹雄[1] 

机构地区：[1]深圳证券交易所,广东深圳518010

出　　处：《证券市场导报》2005年第7期9-15,共7页Securities Market Herald

摘　　要：2004年年末关联交易规则在关联关系、关联人、披露标准等方面发生重大变化,并对关联交易的披露产生了较大的影响。分析表明,2004年度关联交易出现一些新特点,如日常关联交易增大,交易对手方范围扩大,关联交易的必要性、公允性披露仍然存在问题等。本文认为,披露是关联交易成立的法律要件,司法救济与补偿机制是解决非公平关联交易的根本条件。The new rules on related party transactions implemented at end of 2004 differ a lot in definition of related parties, related persons and standards of disclosure, and resulted in great change in corporate disclosure. Studies reveal that 04' related party transactions were characterized by increasing day-to-day related party transactions, expansion of counter party and inadequate disclosure. Disclosure is believed to be the legal elements of a related party transaction and judicial relief and compensation is essential to address the related party transaction issues.

关 键 词：关联交易 信息披露 上市公司 

分 类 号：F830.9[经济管理—金融学]