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对我国上市公司关联交易问题的探析
引用本文:王卫星,万峰. 对我国上市公司关联交易问题的探析[J]. 江苏工业学院学报(社会科学版), 2003, 4(3): 15-18
作者姓名:王卫星  万峰
作者单位:王卫星(江苏工业学院,计财处,江苏,常州,213016);万峰(常州东海证券公司,江苏,常州,213001)
摘    要:近年来我国上市公司的关联交易呈发展趋势,且存在着利用关联交易恶意操纵利润的情况,对公司和中小股东的利益带来了损害.本文对我国上市公司不当关联交易的现状、特点、造成的损害和形成的原因进行了分析,并提出了规范我国上市公司关联交易应采取的措施.

关 键 词:上市公司  关联交易  
文章编号:1009-7775(2003)03-0015-04
修稿时间:2003-07-25

On the problems concerning the associated transaction of listed companies
Wang Weixing,. Wan Feng. On the problems concerning the associated transaction of listed companies[J]. Journal of Jiangsu Polyetchnic University(Social Science Edition), 2003, 4(3): 15-18
Authors:Wang Weixing  . Wan Feng
Affiliation:Wang Weixing,2. Wan Feng
Abstract:With the growth of the associated transactions of listed companies there have appeared cases of malicious profit rigging, which have done harm to the companies and the middle and petty shareholders. By analyzing the reasons for the current situation, feature, damage and formation of the improper associated transaction this paper puts forward suggestions that should standardize the associated transaction of listed companies.
Keywords:listed companies  associated transaction  
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