【作者】 徐向艺； 陈振华； 马磊；

【Author】 CHEN Zhen-hua, XU Xiang-yi (Management school of Shandong University, Jinan 250100, China)

【机构】 山东大学管理学院；

【摘要】 由于结果可能具有不公平性,关联交易备受关注。本文依据成本效益的经济学分析方法,利用经济模型对关联交易的各种形式进行了系统地分析,所得结论是,只要关联企业间存在控制与从属关系,且控制公司能从交易中获益,则关联交易就会发生。据此,本文提出了治理上市公司关联交易的针对性措施。更多还原

【Abstract】 Related party transaction is paid more attention, because of its possible inequitable result. Based on cost-benefit analysis, this article constructs economic models to analyze a variety of related party transactions, and concludes that related party transaction will occur unavoidably, if the relationship of controlling and subordination exists, and the controlling corporation can benefit from the transaction. Then we propose some measures to regulate related party transactions in Chinese listed company.更多还原