【摘要】 随着我国资本市场的深入发展,关联交易已成为一个敏感的问题引起社会各界的广泛关注。在我国的资本市场上,由于相当部分的关联方交易缺乏操作的规范性和披露的充分性,严重影响了资本市场的公正性、公开性和公平性,同时也对关联交易的监管提出了严峻的挑战。本文拟针对我国上市公司关联交易所带来的影响,对现行的关联交易监管政策进行分析,探讨如何完善关联交易监管的规范体系,有效地遏制不规范的关联方交易。更多还原

【Abstract】 With the development of our country’s capital market , the associated transaction has become a problem which is sensitive enough to draw the attention of all walks of life. In our country’s capital market, a lot of associated transactions are short of standard operation and full disclosure. As a result it greatly affects the fairness, openness and equality of the capital market, and it also places stern challenge for the supervision of the associated transaction. Based on the influence caused by the associated transactions in our country’s listed corporations ,this article intends to analyze the policy concerning the current associated transactions, to explore the ways on how to perfect the standard system for supervising the associated transactions and how to effectively curb the nonstandard associated transactions.更多还原