摘要
关联交易是一种普遍存在的现象,也已经成为许多公司日常生产经营的重要组成部分。由于关联交易不是在竞争的、自由市场条件下进行的,而且大股东通过关联交易操纵上市公司利润,或者通过关联交易侵占上市公司财产的事常有发生,这不能不引起人们的广泛关注。关注上市公司关联交易的现状和存在的问题和规范关联交易是十分必要的。
Related transaction is a common phenomenon, and it has comprised the important part of the daily operation of many enterprises. As the related transaction doesn't carry through under a competitive and free market conditions, and the main share-holders might control the profit or encroach the property of listed companies through this tools, it in so far as to draw extensive attention. The author raises several regular methods through the analysis of current situation and existing problems of related transaction among list companies in China.
出处
《中南林学院学报》
CSCD
2004年第3期25-27,共3页
Journal of Central South Forestry University
关键词
关联方
关联交易
关联交易定价
关联交易公允决策制度
related party
related transaction
related transaction pricing
fair policy-making system of related transaction
