淺議我國(guó)上市公司操縱利潤(rùn)的關(guān)聯(lián)方交易

論文編號(hào):KJ844  論文字?jǐn)?shù):10273,頁(yè)數(shù):17

 淺議我國(guó)上市公司操縱利潤(rùn)的關(guān)聯(lián)方交易

摘   要
 上市公司關(guān)聯(lián)方交易，是指上市公司及其控股子公司與關(guān)聯(lián)方之間的交易。隨著世界經(jīng)濟(jì)及技術(shù)方法的不斷發(fā)展，在集團(tuán)內(nèi)部進(jìn)行關(guān)聯(lián)方交易和交流管理經(jīng)驗(yàn)可以提高公司的業(yè)績(jī)已成為現(xiàn)代市場(chǎng)經(jīng)濟(jì)生活中經(jīng)常發(fā)生和普遍存在的現(xiàn)象。關(guān)聯(lián)方交易作為一種中性行為，在社會(huì)經(jīng)濟(jì)活動(dòng)中不可避免，沒(méi)有一定的關(guān)聯(lián)方交易，上市公司得不到發(fā)展，股份制經(jīng)濟(jì)得不到發(fā)展。就其本身而言，關(guān)聯(lián)方交易對(duì)社會(huì)經(jīng)濟(jì)的影響是兩面的。
 本文第一部分是引言部分，第二部分介紹了關(guān)聯(lián)方關(guān)系的含義、關(guān)聯(lián)交易的特點(diǎn)以及關(guān)聯(lián)方交易的基本類型。第三部分分析了我國(guó)上市公司的關(guān)聯(lián)方交易的現(xiàn)狀和存在的問(wèn)題，揭示了上市公司特有的股權(quán)結(jié)構(gòu)是產(chǎn)生非公平關(guān)聯(lián)交易的主要根源。產(chǎn)生非公平關(guān)聯(lián)交易的原因主要是經(jīng)濟(jì)轉(zhuǎn)型時(shí)期的市場(chǎng)經(jīng)濟(jì)體制不完善，股權(quán)結(jié)構(gòu)中國(guó)有股獨(dú)大且權(quán)利擴(kuò)大化，相關(guān)法律法規(guī)不健全監(jiān)管不力等。第四部分提出規(guī)范上市公司中關(guān)聯(lián)交易的建議和思考，上市公司應(yīng)盡量減少關(guān)聯(lián)交易的發(fā)生。
 關(guān)鍵字： 上市公司，關(guān)聯(lián)方交易，利潤(rùn)

Abstract
 Related  party transactions of listed companies, transactions between the listed company and its controlled subsidiaries and related parties. With the world economy and the continuous development of technology, related party transactions and the exchange of management experience within the group can improve the performance of the company has become a frequent and widespread phenomenon in the modern market economy life. Related party transactions as a sex is inevitable in the social and economic activities, no related party transactions, listed companies are not the development of joint-stock economy lack of development. For its part, the related party transactions on the socio-economic impact is twofold.
 The first part of this paper is the introduction part, second part describes the basic types of the meaning of the related party relationship with the characteristics of the related party transactions and related party transactions. The third part analyzes the current situation and existing problems of the related party transactions of listed companies in China, reveals a unique ownership structure of listed companies is the main source to produce a non-fair related party transactions. Produce unfair related party transactions is mainly due to economic transformation in the market economy system is imperfect, the shareholding structure of Chinese shares dominance and expansion of rights, not perfect relevant laws and regulations and lax supervision. The fourth part of the proposal and think of related party transactions of listed companies, listed companies should minimize the occurrence of related party transactions.
Keywords： Listed companies, related party transactions, profit

目   錄
摘   要 I
Abstract I
一、引言 1
二、關(guān)聯(lián)方交易的理論概述 1
（一）關(guān)聯(lián)方關(guān)系的界定 1
（二）關(guān)聯(lián)方交易的界定 2
（三）關(guān)聯(lián)交易的基本類型 2
（四）關(guān)聯(lián)方交易的特點(diǎn) 3
三、上市公司關(guān)聯(lián)方交易的發(fā)展現(xiàn)狀和存在的問(wèn)題分析 4
（一）我國(guó)上市公司操縱利潤(rùn)的關(guān)聯(lián)方交易手段 4
（二）上市公司關(guān)聯(lián)方交易存在的問(wèn)題分析 5
1.大股東巨額占用上市公司資金 5
2.關(guān)聯(lián)方違規(guī)擔(dān)保現(xiàn)象嚴(yán)重 6
四、遏制上市公司關(guān)聯(lián)方交易的建議 7
（一）法律法規(guī)環(huán)境的完善 7
（二）公司自身規(guī)范大股東行為 8
（三）監(jiān)管制度的完善 9
1.加強(qiáng)中介機(jī)構(gòu)對(duì)交易信息的披露 9
2.建立關(guān)聯(lián)交易信息披露分類監(jiān)管制度 10
（三）加強(qiáng)道德建設(shè)，提高信息披露誠(chéng)信意識(shí) 10
五、總結(jié) 10
參考文獻(xiàn) 12