浅析上市公司关联交易信息披露  

A Brief Analysis of Related Transaction Information Disclosure of Listed Companies

作　　者：吴婉瑜 

机构地区：[1]华侨大学法学院,福建泉州362021

出　　处：《对外经贸》2018年第6期104-106,112,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：关联交易作为普遍经济活动之一,其理论基础在于信息不对称和交易成本,它的存在有其合理性。但对于非公允的关联交易来说则不可避免地损害了相关利害关系人的利益,造成了证券市场的乱象丛生。我国上市公司关联交易信息披露与西方证券发达国家相比存在一定不足,本文以关联交易信息披露为视角,通过对沪深两市2015—2017年上市公司关联方交易的相关数据以及相关文献研究进行描述性统计分析,进而浅析信息披露的问题,提出规范关联交易信息披露的路径。As one of the general economic activities, related transactions are based on information asymmetry and transaction cost, and their existence is reasonable. However, for unfair related transactions, it will inevitably harm the interests of relevant stakeholders and cause chaos in the securities market. Information disclosure of related party transactions of listed companies in China have many deficiencies compared with developed countries, the paper in the perspective of related transaction information disclosure, based on the Shanghai and Shenzhen two cities in 2015 - 2017, three years related data of the affiliated party transactions of listed companies and related literature research as a descriptive statistical analysis, and then analyses the problem of information disclosure, and puts forward the path of the related transaction information disclosure norms.

关 键 词：关联交易 信息披露 上市公司 

分 类 号：F270[经济管理—企业管理]