| 上市公司内部治理机制对关联交易影响的实证分析 |
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| 引用本文： | 陈旭东,王锦华.上市公司内部治理机制对关联交易影响的实证分析[J].财会通讯,2007(11). |
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| 作者姓名： | 陈旭东 王锦华 |
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| 作者单位： | 石河子大学经济贸易学院 石河子大学经济贸易学院 新疆石河子 新疆石河子 |
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| 摘 要： | 本文从公司内部治理角度对我国上市公司关联交易进行研究后发现,股权结构对关联交易行为有很大影响;我国独立董事制度的建立,在一定程度上有效约束和减少了关联交易;董事长与总经理两职合一更促进了关联交易行为的发生;监事对关联交易行为的监督机制还没有充分发挥;管理层没有通过频繁的关联交易来提升公司业绩,债权人还未能积极参与到公司治理中,也就不可能有效抑制非公允关联交易行为的发生。
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| 关 键 词： | 内部治理 关联交易 实证研究 |
Empirical Analysis of the Impact of Listed Companies' Inside Governance Mechanism on Related-party Transaction |
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| Chen Xudong Wang Jinhua.Empirical Analysis of the Impact of Listed Companies' Inside Governance Mechanism on Related-party Transaction[J].Communication of Finance and Accounting,2007(11). |
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| Authors: | Chen Xudong Wang Jinhua |
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| Abstract: | This thesis has carried out analysis on related-party transactions in Chinese listed company from inside governance. The research results show: Share equity structure influences related-party transactions strongly; Independent directorate system can effectively restrain and reduce the emergence; chairman and general manager are two duty-in-one, the related-party transactions easily happen; and the supervision mechanism of supervisor board has certain effect ,but its effect is not notable ;at the same time, Managers don't improve corporate performance by related-party transactions; the creditors in our country can not participate in corporate governing actively, debts constraint mechanism did not give full play on the related-party transactions. So, we should perfect inside governing mechanism and standardize related transactions. |
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| Keywords: | Inside governance Related-party transaction Empirical study |
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