摘要
关联交易具有降低交易成本，提高企业赢利能力的积极作用，但也存在违背市场公平竞争原则，转移资金和利润，损害公司和股东利益等诸多负面影响．在我国，不公平关联交易广泛存在于上市公司的经营活动之中，其负面影响已不容忽视．加强上市公司关联交易监管，对于保护投资者的合法权益，提高资本市场的运作效率，维护证券市场的繁荣与稳定具有十分重要的意义．
Connected transaction has the positive effects such as reducing the cost, and improving the profitability, on the other hand, it has the negative effects such as disobeying the fair rules in the market transaction, transferring capitals and profits, damaging the companies and stockholders＇ benefits. In our countries, non - fair connected transaction widely exists in management activities of listed companies. Its negative effects are not neglected. Strengthening the connected transaction management of the listed companies is very meaningful to protect the inves-tors＇legal right and benefit, promote the capital market＇running efficiency, and preserve the stock market＇prosperity and stability.
出处
《西安职业技术学院学报》
2012年第4期35-37,共3页
Research on Vocational Education in Xi'an Vocational and Technical College
关键词
关联交易
非公允性
non - fair
connected transaction
