关联交易视角下片区综合开发项目的实施效果比较分析——基于2017-2021年A股建筑业上市公司实例分析  

Comparative Analysis of Implementation Effect of Urban Comprehensive Development Projects from Perspective of Related Party Transactions:Based on the Case Analysis of A-share Construction Listed Companies in 2017-2021

作　　者：潘义峰 PAN Yifeng(China Railway Construction Investment Group Co.,Ltd,Beijing 100039,China)

机构地区：[1]中国铁建投资集团有限公司,北京100039

出　　处：《建筑经济》2022年第S02期202-205,共4页Construction Economy

摘　　要：以2017-2021年6家规模较大的建筑业上市公司为样本,依据年报中披露的片区开发业务数据为基础,从关联交易披露数据中分离关联业务收入、关联应收账款等数据,对比各家片区开发业务的实际实施效果。最后,分析实施效果差异成因和提出进一步实施建议。Taking six large construction listed companies from 2017 to 2021 as samples,and based on the urban comprehensive development data disclosed in the annual report,this paper separate s the related business income,related accounts receivable and other data from the related transaction disclosure data,and compares the actual implementation effect of urban comprehensive development of each company.Finally,this paper analyzes the causes of difference s and puts forward sugge stions for further implementation.

关 键 词：关联交易 片区开发 效果分析 

分 类 号：F426.92[经济管理—产业经济]