| 上市公司非公允关联交易治理研究 |
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| 引用本文： | 周新玲.上市公司非公允关联交易治理研究[J].财会通讯,2004(6). |
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| 作者姓名： | 周新玲 |
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| 作者单位： | 湖北经济学院会计学院 湖北 |
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| 摘 要： | 非公允关联交易在我国上市公司中普遍存在,并对上市公司的业绩产生着重大影响。本文在分析上市公司非公允关联交易产生原因的基础上,从完善立法、首发审核、治理结构、信息披露、定价方法、独立审计等方面探讨了非公允关联交易的治理对策。
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| 关 键 词： | 上市公司 关联方 关联交易 研究 |
Study on the Controlling of The Unfair Linkage Transactions Among The Listed Companies on The Stock Market |
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| Zhou Xinling.Study on the Controlling of The Unfair Linkage Transactions Among The Listed Companies on The Stock Market[J].Communication of Finance and Accounting,2004(6). |
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| Authors: | Zhou Xinling |
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| Abstract: | the phenomena of unfair linkage transactions is generally existing among the listed companies on our stock market, which has significant effects on the stock companies' achievements. This paper analyses the causes of unfair linkage transactions and explores the counter-measures on controlling of the unfair linkage transactions through 6 aspects, such as improving the legislation, strict examination during the first issuance, controlling structure, information disclosure, pricing method and independent auditing, etc. |
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| Keywords: | listed companies linkage transaction study |
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