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上市公司非公平关联交易下利益转移问题的研究
引用本文:李薇. 上市公司非公平关联交易下利益转移问题的研究[J]. 财会通讯, 2004, 0(12)
作者姓名:李薇
作者单位:新疆财经学院 新疆乌鲁木齐830012
摘    要:本文通过对上市公司之间非公平关联交易的目的以及我国上市公司非公平关联交易的现状,进行多层次多角度的分析研究,得出上市公司之间占用资金情况的结论,并提出了具体的政策建议:优化股权结构,形成股东之间的制约;引入外部监督力量,健全公司治理结构;完善投票表决制度,鼓励小股东积极参与公司治理。

关 键 词:关联交易  非公平关联交易  利益转移  索取型关联交易  付出型关联交易

The Study on Interests Shift of Listed Firms'''' Unfair Related Transaction
Li Wei. The Study on Interests Shift of Listed Firms'''' Unfair Related Transaction[J]. Communication of Finance and Accounting, 2004, 0(12)
Authors:Li Wei
Abstract:This text adopts to the purpose and current situation of the non- fair related trade between the listed companies of our country, carry on multi-level many analysis and research of angle, draw a conclusion of listed company taking fund situation, and has put forward the concrete policy recommendations: Optimize the structure of stock right, form the restriction between share holders; Introduce the outside supervise, perfect company's administration structure; Perfect the vote voting system, encourage the minority stock holder to participate in company's managing actively.
Keywords:Related trade Non- fair related trade The interests shifting Asking for type related trade Paying type related trade
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