關(guān)聯(lián)方關(guān)系及其交易信息披露問題的探討

一、關(guān)聯(lián)方企業(yè)································································2

   （一）關(guān)聯(lián)方的概述·························································2

   （二）關(guān)聯(lián)方的關(guān)系·························································2

二、關(guān)聯(lián)方交易································································2

   （一）關(guān)聯(lián)方交易···························································2

   （二）關(guān)聯(lián)交易的三種分類···················································3

三、信息披露··································································4

   （一）關(guān)聯(lián)方企業(yè)之間的信息披露·············································4

   （二）信息披露的重要性·····················································5  

         1、控股股東利用關(guān)聯(lián)方交易進(jìn)行舞弊····································5

         2、保護(hù)中小股東的權(quán)益················································6

四、關(guān)聯(lián)方交易的管控措施······················································6

   （一）完善對(duì)上市公司的管理·················································6

        1、對(duì)關(guān)聯(lián)交易信息披露的檢查···········································6

        2、公司股權(quán)結(jié)構(gòu)的披露·················································7

   （二）社會(huì)各方的監(jiān)督·······················································7

        1、政府的監(jiān)督·························································7

        2、注冊(cè)會(huì)計(jì)師的監(jiān)督···················································7

   （三）企業(yè)的自我規(guī)范約束···················································8 

內(nèi) 容 摘 要

    隨著我國(guó)現(xiàn)代資本市場(chǎng)的發(fā)展，中國(guó)的上市公司開始涌現(xiàn)，關(guān)聯(lián)方交易也在我國(guó)上市公司日常經(jīng)營(yíng)活動(dòng)中國(guó)扮演者相當(dāng)重要的角色。由于我國(guó)市場(chǎng)經(jīng)濟(jì)體制目前仍不健全，關(guān)聯(lián)方交易雙方通常運(yùn)用其控制、共同控制或重大影響力，讓交易建立在非公允的基礎(chǔ)上，從而轉(zhuǎn)移目標(biāo)。本文旨在探討關(guān)聯(lián)方企業(yè)之間的交易的方式及相關(guān)信息披露的問題。關(guān)聯(lián)企業(yè)利用其控制權(quán)力，影響企業(yè)經(jīng)營(yíng)活動(dòng)政策，擾亂市場(chǎng)經(jīng)濟(jì)秩序，是一個(gè)值得關(guān)注的問題。上市公司對(duì)關(guān)聯(lián)交易的信息披露不充分，給濫用關(guān)聯(lián)方交易而導(dǎo)致的欺詐活動(dòng)提供了機(jī)會(huì)。我國(guó)市場(chǎng)經(jīng)濟(jì)機(jī)制起步較晚，健全市場(chǎng)交易秩序，建立一個(gè)和諧的市場(chǎng)經(jīng)營(yíng)環(huán)境，任重而道遠(yuǎn)。

關(guān)鍵詞：關(guān)聯(lián)方   關(guān)聯(lián)方交易   信息披露