我国上市公司关联方交易问题的研究

【作者】 王岩；

【导师】 李学东；

【作者基本信息】 天津工业大学 ， 企业管理， 2005， 硕士

【摘要】 证券市场是现代市场经济的重要组成部分,是市场经济配置资源的主要途径。作为公司的典型代表,上市公司在证券市场上扮演着重要角色,上市公司财务信息是影响股票价格的重要因素,而关联方交易又常常影响着上市公司的会计利润。关联方交易是客观存在的,它对社会经济的影响具有两面性,当务之急是如何规范上市公司的关联方交易,发挥其积极作用,减少消极影响。 本篇论文针对上市公司关联方交易问题进行了研究。全文分为四个部分,第一部分介绍关联方交易的理论基础,包括关联方、关联方交易及关联方关系的类型、关联方交易的经济学分析、关联方交易规制的由来。第二部分阐述关联方交易的内在动机、外在原因、表现形式和关联方交易的突出问题,即控股股东占用上市公司资金和上市公司为关联方担保。第三部分分析了会计上对关联方交易的两个重要规范:《企业会计准则——关联方关系及其交易的披露》及《关联方之间出售资产等有关会计处理问题暂行规定》,其中重点分析了关联方交易会计准则需完善的方面。第四部分提出了规范关联方交易的对策,即要建立和完善关联方交易的监督机制,包括完善公司治理结构、发挥社会中介机构的作用、完善证券监管机制,同时要完善我国《公司法》和《证券法》对关联方交易的规定。更多还原

【Abstract】 The security market is a vital part of the contemporary economy and an important tool that makes the market economy collocate the social resources reasonably. The listed companies, which are the model forms of the company system, play a critical role in the security market and the finance information of listed companies is a important factor which influences the stock price. However, the related party transaction is an objective action of companies and its impact on social economy has two sides. So we must regulate the related party transaction to exploit the favorable function and avoid the unfavorable effect.This thesis studies the related party transaction of the listed companies. It contains four sections. Section 1 introduces the basics of the related party transaction, including basic concepts, the types of the related party relations, the analysis in economics and the origin of its regulation. Section 2 develops the internal motivations, the exterior reasons and the forms of the related party transaction and point out the prominent problems, viz. the listed companies’ capital being misappropriated and the guaranty of the listed companies for the related parties. Section 3 analyses two related accounting regulations, including the related accounting standard and the provisional rule. Section 4 advances the countermeasures to regulate the related party transactions, including to perfect the supervising systems and the corporation law and the security law of China. And to perfect the supervising systems involves to consummate the corporation governance, the intermediary institutions and the security governance organ.更多还原