摘要
关联交易是上市公司进行舞弊、操纵利润的主要工具之一。近年来随着对关联交易监管力度的加大,关联交易日渐呈现非关联化趋势,拟结合相关案例,分析关联交易非关联化的常用手段以及监管难点。在此基础上,探讨在现有法律框架下,通过完善法律规制、强化疑似关联交易信息披露要求、加大惩处力度、强化中介机构责任、加强监管协作等措施加强对关联交易非关联化的有效监管。
The related transaction is one of the main means of profit manipulation and fraud in China listed companies. Recently,with the regulation on related transactions increasing,related transactions occur in non- affiliated tendency. Combined with related cases,we will analyze the common means of non- affiliated related transactions and regulatory difficulties in this paper. On this basis,we will discuss how to enhance effective supervision on non- affiliated related transactions under the existing legal framework： by perfect laws,strengthening information disclosure,increasing penalties,enhancing the intermediary liabilities and supervision coordination and so on.
出处
《山东商业职业技术学院学报》
2014年第4期25-26,84,共3页
Journal of Shandong Institute of Commerce and Technology
关键词
上市公司
关联交易非关联化
监管
the listed company
non-affiliated related transactions
regulation
