我国上市公司关联方交易的信息披露研究

我国上市公司关联方交易的信息披露研究
               
摘要：本文从我国证券市场上控股股东与上市公司之间产生关联方交易入手，分析了我国上市公司关联方交易信息披露存在的主要问题，有对关联方关系和关联方交易的概念认识不全面，范围确定混乱；对关联方交易的要素披露不全面，对投资者有用的信息披露较少等，接着提出了解决这些问题的对策：相关部门要完善关联方交易信息披露准则，规范上市公司关联方交易信息披露；监管部门要加强对关联方交易信息披露的监督；最后要进1步完善规范关联方交易信息披露的法律法规，使我国上市公司的关联方交易实现良性化发展。

关键词：上市公司； 关联方交易； 信息披露

Researches in our country listed company related transaction’s information disclosure
 
Abstract: The article begins with the cause produced by the sharer and the listed company from the stock market in our country, analyzing the primal problems existing in the information disclosure of the listed company’s related transaction, the main questions as follows: Few listed companies have an understanding of related party relationships and transaction’s concept, the determination of scope is chaotic; The disclosure of related transaction’s key factor is no all-round, information disclosure useful for the investor is less; Then ,having brought forward corresponding solution countermeasures on that basis: The related department must consummate the criterion of related transaction’s information disclosure, standardize the listed company related transaction’s information disclosure; The supervisory department must strengthen supervision of related transaction’s information disclosure; Finally must further consummate the laws which standardize the related transaction’s information disclosure, Make the listed company related transaction to realize the benignly development.

Key words: Listed Corporations; related transaction; Information disclosure

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