| 我国上市公司关联方交易规范分析 |
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| 引用本文： | 梁运吉.我国上市公司关联方交易规范分析[J].物流科技,2006,29(6):164-165. |
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| 作者姓名： | 梁运吉 |
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| 作者单位： | 哈尔滨商业大学,黑龙江,哈尔滨,150028 |
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| 摘 要： | 关联方交易是近几年来我国证券市场上最热门的话题之一.在我国的证券市场上,许多上市公司利用关联交易来粉饰业绩或输出利润,严重危害了中小股东的利益.本文对上市公司的关联交易舞弊的常见方法进行了分析,提出了对规范我国上市公司关联交易的几点建议.
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| 关 键 词： | 关联交易 信息披露 上市公司 股东利益 |
| 文章编号： | 1002-3100（2006）06-0164-02 |
| 收稿时间： | 2005-12-23 |
| 修稿时间： | 2005年12月23 |
Analysis of Normalizing the Connection Trade of National Listed Company |
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| LIANG Yun-ji.Analysis of Normalizing the Connection Trade of National Listed Company[J].Logistics Management,2006,29(6):164-165. |
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| Authors: | LIANG Yun-ji |
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| Institution: | Harbin University of Commerce, Harbin 150028, China |
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| Abstract: | The connection trade has been one of the most popular topics in the China's stock market in our country.Many listed companies make use of the connection trade to cover up the accomplishment or output the profits,endangering the benefits of the small shareholder seriously.The thesis makes the analysis of the familiar cheating methods in the connection trade,putting forward several suggestion to normalize the connection trade of our listed company. |
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| Keywords: | the connection trade the publication of information listed company shareholder benefits |
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