关联交易非关联化问题治理研究

关联交易非关联化的典型表现是以不违规的交易形式掩盖其违规的实质,使关联方交易更加隐蔽,由此逃避了关联交易规范的约束,最终扰乱资本市场。加强上市公司关联交易的监管,对于保护投资者的合法权益、维护资本市场的繁荣与稳定具有十分重要的意义。本文通过对正常情况下关联交易与非关联交易的对比,分析关联交易转为非关联化原因,并从会计法规角度提出治理措施,以期对加强我国关联交易的管理提供参考。

Reserch on the Government of Transaction Non-Connection Question

The performance of connection transaction with non-connection model is to cever its contrary essence and make connection transaction more secret through legal transaction.It's significative to strengthen the transaction supervising and managing of listed company to protect the legal rights and interests of investors and maintenance capital market prosperity and stability.This text analyzes the reasens of connection turning to non-connection through comparing connection transaction with non-connection transaction,and proposes some advice to strengthen the managment of connection transaction.