关注关联方利益输送的新动向  

Pay Attention to New Trendency of Benefit Transfer Between Related Parties

作　　者：曹细钟[1,2] 

机构地区：[1]南京大学,南京210024 [2]云南财经大学,昆明650221

出　　处：《经济研究导刊》2014年第25期129-130,136,共3页Economic Research Guide

摘　　要：上市公司关联方交易及其利益输送一直是市场关注的热点问题,中国上市公司关联方之间的交易及其利益输送十分普遍,对其的公正评价至为困难,成为困扰中国证券市场的一个难题。在中国监管当局颁发了一系列行政法规、强化监管的今天,中国上市公司及其关联方的关联交易及其利益输送呈现出一些以前所没有的、新的特征。Related party transaction and their benefit transfer of the company on the market always a focus subject .Related parties transaction and their benefit transfer of the company on the market in our country are in common and their fairness or not is hardly judged , which is a puzzled question of stock market .Today with a series of administrational laws and regulations issued and stengthen supervision by Supervision Department of our country,the transaction and its benefit transfer emerge some new features which never existed before.

关 键 词：关联方交易 利益输送 非关联化 经济依存度 联营法 

分 类 号：F830[经济管理—金融学]