上市公司关联方交易披露研究

上市公司关联方交易披露研究

摘  要：证券市场信息是投资者进行价格交易判断的重要依据，信息披露是保证证券市场可信度和有效性的重要机制，上市公司作为证券市场的基石，其正确、及时、充分公布有关信息对整个市场的发展起着至关重要的作用。其中关联方关系及其交易1直是证券市场关注的热点问题。某种意义上说,关联方交易已经成为上市公司造假的代名词。不当关联交易对我国以及证券市场影响重大,因此,规范关联方交易披露是规范关联方交易的首要问题。本文主要从会计规范的角度切入，详细地分析了关联方交易信息披露存在的问题及其根源；提出了从完善信息披露制度、制定关联交易定价政策、加大关联交易监督力度等方面来规范上市公司关联交易及其信息披露的建议。从而为保护少数股东与债权人，促进关联方及其交易信息披露规则进1步规范化，提供新的研究思路。
   
关键词：关联方；信息披露；关联方交易；上市公司

Research on the Disclosure of Related-party Transaction of Listed Company

Abstract: The information of securities market is very important for the market participants to speculate the prices, The Information disclosure is the fundamental system in which credibility and efficiency of the security market can be secured. Listed companies act as the foundation of the securities market which is vital for the development of the whole market. Related party and related party transaction always are the securities market attention hot topic. From another aspect, related party transaction has become the substitution for fake. Improper related party transactions plays significant influence on security market. Therefore, making disclosure of related party transactions standard is the first question. This paper has analyzed problems existed in the related party transaction information and reason in details, as well as suggestions about improvement of information disclosure system, pricing policy of related party transaction, and strengthen of supervision of related party transactions about listed company. Thus, in order to protect minor stock holders and owners, to make related party transaction disclosure standard, it offers a new view point of research on this aspect.

Key words: Related party; The Information Disclosure; related party transaction; Listed company