論我國上市公司關(guān)聯(lián)交易-文庫吧
2024-12-24 11:07 本頁面
【正文】 e put forward. The full text is divided into five parts. The second part prehensively analyzes the present situation and main forms and characteristics of the related transactions of listed panies in China, and expounds the reasons and motivations of the related transactions. The third part expounds the relationship between the related parties and the related parties. China39。s listed panies in the related issues in the transaction, including the accounting accounting standards, the relevant legal issues, corporate governance issues, government regulatory indicators, etc .。 the fourth part of the existing problems put forward the corresponding countermeasures and suggestions, the fifth part Summarize the full text. Keywords: Listed pany Related party Related party transactions status quo 目錄 摘要 ................................................................................................................................ 1 1 緒論 .......................................................................................................................... 5 關(guān)聯(lián)交易概述 .................................................................................................. 5 關(guān)聯(lián)方界定 ............................................................................................ 5 關(guān)聯(lián)交易的界定 .................................................................................... 5 研究目的及意義 .............................................................................................. 6 2 我國上市公司關(guān)聯(lián)交易的現(xiàn)狀 .............................................................................. 7 我國上市公司關(guān)聯(lián)交易產(chǎn)生的原因及動機 .................................................. 7 關(guān)聯(lián)交易產(chǎn)生的原因 ............................................................................ 7 關(guān)聯(lián)交易的動機 .................................................................................... 7 關(guān)聯(lián)交易的形式 ............................................................................................ 8 關(guān)聯(lián)交易的主要特征 ...................................................................................... 9 3 我國上市公司關(guān)聯(lián)交易存在的問題 .................................................................... 11 會計規(guī)范問題 .............................................................................................. 11 相關(guān)法律問題 .............................................................................................. 11 公司治理結(jié)構(gòu)問題 ...................................................................................... 12 4 對策及建議 ............................................................................................................ 14 擴大關(guān)聯(lián)方認定范圍，加強定價監(jiān)管 ........................................................ 14 加強立法工作，保障中小股東 的利益 ........................................................ 14 完善公司治理結(jié)構(gòu)，建立獨立董事細則 .................................................... 14 改進上市公司監(jiān)管指標(biāo) ................................................................................ 15 結(jié)束語 ................................................................................................................
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