| 对我国上市公司关联方交易现状的思考 |
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| 引用本文： | 王娟.对我国上市公司关联方交易现状的思考[J].重庆三峡学院学报,2004,20(4):63-65. |
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| 作者姓名： | 王娟 |
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| 作者单位： | 上海海运学院会计系,上海,200135 |
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| 摘 要： | 在我国证券市场上,许多上市公司利用关联交易来粉饰业绩或输出利润,严重危害了中小股东的利益.本文论述了关联交易的判定标准和种类以及披露,并对上市公司的关联交易的动机和危害进行了分析,提出了对规范我国上市公司关联交易的几点建议.
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| 关 键 词： | 上市公司 关联交易 现状 信息披露 |
| 文章编号： | 1009-8135(2004)04-0063-03 |
| 修稿时间： | 2004年1月25日 |
Thought of Related Parties' Transaction of Listed Companies in Our Country |
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| WANG Juan.Thought of Related Parties'''' Transaction of Listed Companies in Our Country[J].JOurnal of Chongqing Three Gorges University,2004,20(4):63-65. |
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| Authors: | WANG Juan |
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| Abstract: | On the stock market, there are many companies that have endangered the interests of small shareholders and creditors by making use of relevant transaction parties. This paper explains the concept of related transaction, and makes an analysis of the motive and the harm of related transaction. It also gives some suggestions on the standardization of related transaction for such companies. |
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| Keywords: | related transaction related transaction parties information revealing |
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