| 香港与大陆上市公司非公允关联交易比较 |
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| 引用本文： | 彭俊,于雯雯.香港与大陆上市公司非公允关联交易比较[J].同济大学学报(自然科学版),2009,37(6). |
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| 作者姓名： | 彭俊 于雯雯 |
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| 作者单位： | 同济大学,经济与管理学院,上海,200092 |
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| 摘 要： | 通过构建六大非公允关联交易的预警指标并结合统计检验分析方法,以2006年度A股和H-A股各41家单位相关数据,对大陆和香港如何规制关联交易进行比较,发现H-A股发生非关联交易的可能性小于A股,主要原因在于香港的法律环境比较优越,上市规则比较严格和规范.对关联交易的各项规制比大陆严格,尤其是对关联交易信息披露的要求大大制约了非公允关联交易的发生率.所以,规范上市规则、严格关联交易信息披露是抑制非公允关联交易的有效途径.
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| 关 键 词： | 上市公司 非公允关联交易 法律规制 |
Comparative Study of Non fair Related Transac tions of Listed Companies in Hong Kong and Mainland |
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| PENG Jun and YU Wenwen.Comparative Study of Non fair Related Transac tions of Listed Companies in Hong Kong and Mainland[J].Journal of Tongji University(Natural Science),2009,37(6). |
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| Authors: | PENG Jun and YU Wenwen |
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| Institution: | School of Economics and Management, Tongji University, Shanghai 200092, China;School of Economics and Management, Tongji University, Shanghai 200092, China |
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| Abstract: | Six indexes were established as a measurement to deal with the non fair related transactions,and then an analysis was made of the 41 samples of stocks listed both in A share market and H share market. Comparative study results show that the shares listed both in Mainland and Hong Kong stock market prove to be of less probability for non fair related transactions due to the better legal environment and more sound regulations in Hong Kong.Accordingly,an effective way is proposed to curb the possibility for non fair related transactions via the improvement of listed regulations and disclosure on related transactions. |
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| Keywords: | listed companies non fair related transactions regulations |
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