我國上市公司關(guān)聯(lián)方交易信息披露研究
發(fā)布時間：2018-07-25 12:44
【摘要】：我國資本市場不規(guī)范和不完善等諸多因素的存在,使得關(guān)聯(lián)方交易在我國上市公司中仍然占據(jù)十分重要的地位,有關(guān)關(guān)聯(lián)方關(guān)系及其交易在財務(wù)報告中的信息披露也存在很多問題,而與一般的商業(yè)交易相比,關(guān)聯(lián)方交易往往具有非公允性,這不僅影響了上市公司的收益質(zhì)量和會計信息質(zhì)量,而且嚴(yán)重?fù)p害了上市公司及其利益相關(guān)者的合法權(quán)益,進而阻礙了資本市場的快速穩(wěn)健發(fā)展,因此,規(guī)范上市公司關(guān)聯(lián)方交易的信息披露已經(jīng)迫在眉睫。 本文的研究目的主要是立足于新會計準(zhǔn)則,在理論上從上市公司關(guān)聯(lián)方關(guān)系及關(guān)聯(lián)方交易的定義著手,針對關(guān)聯(lián)方交易信息披露的成因、影響因素以及存在的問題進行系統(tǒng)分析,再通過引用滬市上市公司關(guān)聯(lián)方交易信息披露的數(shù)據(jù)進行實證分析,采用理論與實證結(jié)合的方法,提出對關(guān)聯(lián)方交易信息披露進行有效監(jiān)管的規(guī)范建議。 本文的研究內(nèi)容可以主要分為以下六個部分: 第一部分:緒論。闡述論文的研究背景及意義、國內(nèi)外研究現(xiàn)狀、研究方法、研究思路和框架。 第二部分:理論研究。主要界定了我國上市公司關(guān)聯(lián)方及其交易的基本內(nèi)涵,對關(guān)聯(lián)方交易的特點和根源進行了詳細(xì)分析。 第三部分:內(nèi)容研究。針對我國上市公司關(guān)聯(lián)方交易的信息披露內(nèi)容,在國家的相關(guān)政策規(guī)定下,重點研究其影響因素以及不足之處。 第四部分:實證分析。實證數(shù)據(jù)來源于上海證券交易所,主要針對其上市公司中的指數(shù)股公司和特別處理公司,通過比較分析這三類公司近年來的年度財務(wù)報告中的關(guān)聯(lián)方交易披露情況,進而得出成因。 第五部分:建議措施。針對我國上市公司關(guān)聯(lián)方交易信息披露現(xiàn)有的問題及成因,提出完善其信息披露的一些建議。 第六部分:結(jié)論與展望�？偨Y(jié)全文,對我國上市公司關(guān)聯(lián)方交易信息披露的問題提出展望。
[Abstract]:There are many factors such as the non standard and imperfect capital market in our country, which makes the related party transactions still occupy a very important position in the listed companies of our country. There are also many problems in the disclosure of related party relations and their transactions in the financial reports. Compared with the general business transactions, the related party transactions often have non public transactions. It not only affects the quality of the earnings and the quality of the accounting information of the listed companies, but also seriously damages the legitimate rights and interests of the listed companies and their stakeholders, and thus hinders the rapid and steady development of the capital market. Therefore, it is imminent to standardize the information disclosure of the related party transactions of the listed companies.
The purpose of this study is mainly based on the new accounting standards. In theory, it begins with the definition of the related party relations and the related party transactions of the listed companies. It makes a systematic analysis on the causes, the influencing factors and the existing problems of the related party transaction information disclosure, and then through the reference of the data disclosure of the related parties in the listed companies of the Shanghai stock market. Through empirical analysis, this paper adopts the method of combining theory with practice, and puts forward normative suggestions for effective supervision of information disclosure of related party transactions.
The research contents of this paper can be divided into six parts.
The first part is the introduction. It introduces the research background and significance of the thesis, the current research situation at home and abroad, the research methods, research ideas and framework.
The second part: the theoretical study. It mainly defines the basic connotation of the related parties and their transactions of the listed companies in China, and analyses the characteristics and root of the related party transactions in detail.
The third part: content research. In view of the content of information disclosure of related party transactions in China's listed companies and under the relevant state policies, it focuses on its influencing factors and shortcomings.
The fourth part: empirical analysis. The empirical data is derived from the Shanghai stock exchange, which mainly aims at the index share companies and special treatment companies of the listed companies. By comparing and analyzing the disclosures of the related party transactions in the annual financial reports of the three types of Companies in recent years, the causes are obtained.
The fifth part: suggestion measures. Aiming at the existing problems and causes of the information disclosure of related party transactions of Listed Companies in China, we put forward some suggestions to improve their information disclosure.
The sixth part: conclusion and prospect. Summarize the full text, and put forward the prospect of information disclosure of related party transactions of Listed Companies in China.
【學(xué)位授予單位】：武漢科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F275
[Abstract]:There are many factors such as the non standard and imperfect capital market in our country, which makes the related party transactions still occupy a very important position in the listed companies of our country. There are also many problems in the disclosure of related party relations and their transactions in the financial reports. Compared with the general business transactions, the related party transactions often have non public transactions. It not only affects the quality of the earnings and the quality of the accounting information of the listed companies, but also seriously damages the legitimate rights and interests of the listed companies and their stakeholders, and thus hinders the rapid and steady development of the capital market. Therefore, it is imminent to standardize the information disclosure of the related party transactions of the listed companies.
The purpose of this study is mainly based on the new accounting standards. In theory, it begins with the definition of the related party relations and the related party transactions of the listed companies. It makes a systematic analysis on the causes, the influencing factors and the existing problems of the related party transaction information disclosure, and then through the reference of the data disclosure of the related parties in the listed companies of the Shanghai stock market. Through empirical analysis, this paper adopts the method of combining theory with practice, and puts forward normative suggestions for effective supervision of information disclosure of related party transactions.
The research contents of this paper can be divided into six parts.
The first part is the introduction. It introduces the research background and significance of the thesis, the current research situation at home and abroad, the research methods, research ideas and framework.
The second part: the theoretical study. It mainly defines the basic connotation of the related parties and their transactions of the listed companies in China, and analyses the characteristics and root of the related party transactions in detail.
The third part: content research. In view of the content of information disclosure of related party transactions in China's listed companies and under the relevant state policies, it focuses on its influencing factors and shortcomings.
The fourth part: empirical analysis. The empirical data is derived from the Shanghai stock exchange, which mainly aims at the index share companies and special treatment companies of the listed companies. By comparing and analyzing the disclosures of the related party transactions in the annual financial reports of the three types of Companies in recent years, the causes are obtained.
The fifth part: suggestion measures. Aiming at the existing problems and causes of the information disclosure of related party transactions of Listed Companies in China, we put forward some suggestions to improve their information disclosure.
The sixth part: conclusion and prospect. Summarize the full text, and put forward the prospect of information disclosure of related party transactions of Listed Companies in China.
【學(xué)位授予單位】：武漢科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F275
【引證文獻】
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本文編號：2143867
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