本文選題：關(guān)聯(lián)方交易　切入點(diǎn)：內(nèi)部控制　出處：《遼寧大學(xué)》2014年碩士論文

【摘要】：隨著我國資本市場(chǎng)的不斷改革發(fā)展，我國證券市場(chǎng)交易網(wǎng)絡(luò)不斷發(fā)展壯大，并且逐漸完善，上市公司不斷增多，我國資本市場(chǎng)中的經(jīng)濟(jì)活動(dòng)也越來越多的出現(xiàn)關(guān)聯(lián)方交易的身影。但是我國的上市公司大多數(shù)都是國有企業(yè)制度改革時(shí)改制而來的，同時(shí)，我國的股票市場(chǎng)的設(shè)立又是在經(jīng)濟(jì)體制改革的過程中進(jìn)行的，因此，上市公司與股票市場(chǎng)的組建并不是像西方資本主義國家資本市場(chǎng)那樣，完全以市場(chǎng)化的方式進(jìn)行。因此，上市公司從國企改制而來的不徹底現(xiàn)象與上市公司內(nèi)部股權(quán)結(jié)構(gòu)不合理的現(xiàn)象普遍存在于我國的資本市場(chǎng)中，從而導(dǎo)致在上市公司內(nèi)部不能形成相互牽制、內(nèi)部各部門權(quán)責(zé)明確的治理結(jié)構(gòu)。不過，關(guān)聯(lián)方交易本身是無可厚非的，但是，非公允的關(guān)聯(lián)方交易依舊廣泛存在于我國的資本市場(chǎng)當(dāng)中，如大股東違規(guī)占用關(guān)聯(lián)方資金，轉(zhuǎn)嫁費(fèi)用負(fù)擔(dān)，關(guān)聯(lián)方違規(guī)擔(dān)保，隱匿關(guān)聯(lián)方或關(guān)聯(lián)方交易。關(guān)聯(lián)方交易成為個(gè)別公司特別是個(gè)別上市公司進(jìn)行利益輸送并在年報(bào)中弄虛作假的主要手段。 我國個(gè)別上市公司關(guān)聯(lián)方交易內(nèi)部控制存在問題，其主要體現(xiàn)就是利用關(guān)聯(lián)方進(jìn)行違規(guī)擔(dān)保，在企業(yè)年報(bào)中隱瞞關(guān)聯(lián)方以及與日常交易相關(guān)的關(guān)聯(lián)交易等現(xiàn)象。要解決這些問題，主要應(yīng)從公司內(nèi)部著手，完善公司關(guān)聯(lián)方交易的內(nèi)部控制，從內(nèi)部控制COSO框架五方面來完善企業(yè)關(guān)聯(lián)方交易的內(nèi)部控制，從而加強(qiáng)公司的關(guān)聯(lián)方交易管理與控制，從根本上杜絕企業(yè)管理者或者大股東利用關(guān)聯(lián)方交易進(jìn)行違規(guī)操作，，在保護(hù)大、中、小股東利益的同時(shí)，加強(qiáng)公司的內(nèi)部控制，鞏固公司的社會(huì)地位。 目前，由于我國上市公司的治理結(jié)構(gòu)依舊不夠完善，資本市場(chǎng)中上市公司關(guān)聯(lián)方交易內(nèi)部控制存在較多的問題，因此，需要對(duì)上市公司的關(guān)聯(lián)方交易內(nèi)部控制進(jìn)行完善。 本文便以佛山照明關(guān)聯(lián)方交易事件案例進(jìn)行分析，提出佛山照明關(guān)聯(lián)方交易內(nèi)部控制存在的問題，對(duì)原因進(jìn)行分析，并通過內(nèi)部控制COSO框架提出改善佛山照明關(guān)聯(lián)方交易內(nèi)部控制存在的問題的建議。 本文分為五個(gè)部分對(duì)佛山照明關(guān)聯(lián)方交易的內(nèi)部控制問題進(jìn)行了研究。結(jié)構(gòu)如下： 第一部分為緒論，主要是對(duì)文章的研究意義與背景，論文的結(jié)構(gòu)與研究方法的闡述。 第二部分為案例介紹，本章對(duì)佛山照明、佛山照明關(guān)聯(lián)方交易內(nèi)部控制情況以及佛山照明關(guān)聯(lián)方交易內(nèi)部控制案例事件進(jìn)行詳細(xì)介紹。 第三部分為案例分析，本章首先進(jìn)行了案例分析所運(yùn)用的相關(guān)理論的介紹，同時(shí)對(duì)內(nèi)部控制指引進(jìn)行相關(guān)分析，進(jìn)而在第一章的基礎(chǔ)上根據(jù)關(guān)聯(lián)方交易的內(nèi)部控制指引分析佛山照明公司關(guān)聯(lián)方交易內(nèi)部控制存在的問題，同時(shí)分析產(chǎn)生問題的原因。 第四部分對(duì)佛山照明關(guān)聯(lián)方交易內(nèi)部控制存在的問題提出相關(guān)改善建議。通過前幾章的理論闡述與對(duì)佛山照明公司關(guān)聯(lián)方交易內(nèi)部控制存在的問題與原因進(jìn)行分析，對(duì)佛山照明公司關(guān)聯(lián)方交易內(nèi)部控制提出幾點(diǎn)建議，幫助其完善自身的關(guān)聯(lián)方交易內(nèi)部控制制度，完善佛山照明關(guān)聯(lián)方交易內(nèi)部控制的發(fā)展。 第五部分為結(jié)束語，主要是闡述希望佛山照明關(guān)聯(lián)方的內(nèi)部控制制度能夠更加的完善。
[Abstract]:With the continuous development of the reform of China's capital market, trading network of China's securities market development, and gradually improve, increasing number of listed companies, China's capital market in economic activity also appears more and more related party transactions figure. But China's most listed companies are restructuring state-owned enterprises system reform here, at the same time, the establishment of China's stock market is also in the process of economic reform in, therefore, the listed company and the stock market's formation is not like the capital market of Western capitalist countries that are fully market-oriented approach. Therefore, shareholding structure of listed companies from the phenomenon of incomplete reform of state owned enterprises the listed company and the unreasonable phenomenon exists in our country's capital market, which leads to each other is formed in the internal not listed company, within the Department Governance responsibilities. However, the related party transaction itself is no ground for blame, but unfair related party transactions is still widely exists in the capital market of our country, such as the illegal occupation of major shareholders related party funds, transfer costs, related party security breaches, concealing related parties or related party transactions related party transactions. As individual companies especially the main means of transfer of benefits and resort to deceit in the annual report are two listed companies.
Our country individual listed companies internal control of related party transaction problems, which is mainly reflected by related parties of security breaches, concealing related parties in the enterprise annual report and daily transactions related transactions and so on. To solve these problems, mainly from the internal to improve the internal control of related party transactions, internal control from the internal control framework of COSO five aspects to improve the business of related party transactions, related party transactions so as to strengthen the management and control of the company, fundamentally eliminate the enterprise managers or major shareholders use related party transactions for illegal operations, in the protection of the interests of small shareholders, and at the same time, strengthen the internal control of the company to consolidate the social status of the company.
At present, because the governance structure of Chinese listed companies is still not perfect enough, there are many problems in the internal control of related party transactions in the capital market. Therefore, it is necessary to improve the internal control of related party transactions in listed companies.
This article carries on the analysis of related party transactions with the FSL case, puts forward the existing problems in the internal control of FSL related party transactions, to analyze the causes, and through the COSO internal control framework put forward proposals to improve the internal control problems of FSL related party transactions.
This paper is divided into five parts to study the internal control problem of FSL related party transactions.
The first part is the introduction, which is mainly about the significance and background of the research, the structure and research methods of the paper.
The second part is the case introduction. This chapter introduces the internal control of FSL, FSL's related party transactions, and the case of FSL related party transactions.
The third part is the case analysis, this chapter first makes a theoretical analysis of the application of case introduction, the internal control guidelines for correlation analysis, and then on the basis of the first chapter analysis according to the guidelines related party FSL to existing problems in the internal control of the internal control of related party transactions, and analyze the cause of the problem.
The fourth part of the recommendations put forward to improve the internal control problems of FSL related party transactions. And analysis of problems and causes of the internal control of related party transactions of FSL company through the previous chapters the theory of related party transactions of FSL company internal control and put forward some suggestions, to help improve its internal control system of related party transactions the development and improvement of the internal control of FSL related party transactions.
The fifth part is the conclusion, which is mainly to explain that the internal control system of FSL related parties can be more perfect.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.6;F406.7

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