摘要
关联交易是企业关联方之间进行的交易,也是在我国上市公司中普遍存在的一种交易,如果应用不当会出现关联交易相关信息不能完全披露、大股东利用关联交易进行掏空、通过关联交易进行利润操纵等问题。不仅会削弱公司投资者对公司的信心,同时会伤害中小股东的利益。论文通过对上市公司情况的具体分析得出在上市公司关联交易中存在的问题,针对其问题从加强外部监督、完善上市公司董事会及监事会职能和完善信息披露等方面提出建议。
The related transaction is a transaction between the enterprise related parties, it is widespread in China＇s listed companies, the improper use will appear related transaction information disclosure, not big shareholders use related party transactions to tunneling, profit manipulation through related transactions. Not only will it weaken the confidence of the investors to the company, but also harm the interests of the minority shareholders. This paper gets the problems existing in the related transactions of listed companies through the analysis of the specific situation of the listed companies, then puts forward the suggestions from strengthening external supervision, perfecting the improving the functions of the board of directors and the supervisory committee of the listed companies improving the information disclosure.
出处
《中小企业管理与科技》
2017年第20期7-8,共2页
Management & Technology of SME
关键词
上市公司
关联交易
问题
对策
listed companies
related party transactions
problem
countermeasures
