关联交易对上市公司的影响及其对策

关联交易是指在关联方之间发生转移资源或义务的事项。上市公司与关联方之间的关联交易会对上市公司经营业绩、发展机遇、财务结构、经营能力、运营风险等方面产生影响。通过规范关联交易定价政策、对关联交易行为实施重点审计、完善制度建设等措施可以消除或尽量减少关联交易对上市公司的负面影响，推进关联方之间正常有序的关联交易。

On influence of connected transaction on listed companies and countermeasures

Connected transaction means the transfer of resources or responsibilities among connected parties. The connected transaction between a listed firm and its connected parties will influence the profit, development opportunities, financial structure, operating ability and operating risks of listed companies. The following measures can be taken to eliminate or minimize the negative influence of connected transaction on listed firms and push forward sound connected transaction: formulating policies on prices of connected transaction, adopt focal audit of connected transaction and perfect regulations and policies on connected transaction.