| 关联方关系及其交易信息披露规范研究 |
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| 引用本文： | 秦七月,张孝友,刘晓王,张洁.关联方关系及其交易信息披露规范研究[J].西南农业大学学报(社会科学版),2007,5(4):44-48. |
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| 作者姓名： | 秦七月 张孝友 刘晓王 张洁 |
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| 作者单位： | 西南大学,经济管理学院,重庆,400716 |
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| 摘 要： | 关联方交易是一种特殊的交易形式。由于我国国有控股股东行为模式的特殊性,上市公司与控股股东关联方交易的公平性和公正性亟待规范。文中在对关联方交易信息披露问题进行论述的基础上,通过分析上市公司与控股股东不公平的关联方交易,提出规范上市公司与控股股东关联方交易的信息披露问题的若干看法。
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| 关 键 词： | 关联方交易 上市公司 信息披露 准则 |
| 文章编号： | 1672-5379(2007)04-0044-05 |
| 修稿时间： | 2006年11月29 |
NORM STUDIES OF ASSOCIATIVE RELATIONS AND THEIR TRANSACTION INFORMATION DISCLOSURE |
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| QIN Qi-yue,ZHANG Xiao-you,LIU Xiao-wang,ZHANG Jie.NORM STUDIES OF ASSOCIATIVE RELATIONS AND THEIR TRANSACTION INFORMATION DISCLOSURE[J].Journal of Southwest Agricultural University:Social Science Edition,2007,5(4):44-48. |
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| Authors: | QIN Qi-yue ZHANG Xiao-you LIU Xiao-wang ZHANG Jie |
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| Abstract: | Associated transaction represents a special form of transaction.Owing to the particularity of the behavior pattern of state-owned holding shareholders in China,it is urgent to standardize the fairness and justice in the associated transactions between the listed company and its controlling shareholder(s).Based on a discussion of the issue of information disclosure of associated transactions,this paper analyzes the unfair associated transactions between the listed company and its controlling shareholder(s) and puts forward some views concerning the standardization of information disclosure of associated transactions between the listed company and its controlling shareholder(s). |
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| Keywords: | associated transaction listed company information disclosure criterion |
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