我国上市公司关联交易信息披露分析  

An Analysis of the Disclosure of Related Party Transactions in China's Listed Companies

作　　者：李杨阳 Li Yangyang(Yunnan Institute of Business and Technology,Kunming,Yunnan 650000,China)

机构地区：[1]云南工商学院,云南昆明650000

出　　处：《江苏商论》2018年第7期78-79,共2页Jiangsu Commercial Forum

摘　　要：关联交易就是指在企业集团整体利益的情形下,既有扩大公司的生产经营规模、降低交易中的不确定性、减少交易成本、有利于实现企业战略目标的积极作用,也有违反市场公平交易原则的负面影响。关联交易存在增加了企业内部人士操纵市场以及内幕交易的机会,进而影响上市公司的财务报告质量,最终会影响到外部投资者对企前景的看法和对投资决策的判断。本文对此进行探讨,并寻求解决的对策。Related-party transactions refer to the positive effects of expanding the company’s production and operation scale,reducing uncertainty in transactions,reducing transaction costs,and facilitating the realization of corporate strategic objectives under the circumstances of the overall interests of the enterprise group,and also violate market fairness.The negative impact of the transaction principle.Related-party transactions increase the opportunities for insiders to manipulate the market and insider trading,and then affect the quality of financial reports of listed companies,and ultimately affect the external investor's perception of the company's prospects and the judgment of investment decisions.This article discusses this and seeks solutions.

关 键 词：上市公司 关联交易 信息披露 分析 

分 类 号：F830[经济管理—金融学]