关联方关系及其交易信息披露问题的探讨

一、关联方企业································································2

   （一）关联方的概述·························································2

   （二）关联方的关系·························································2

二、关联方交易································································2

   （一）关联方交易···························································2

   （二）关联交易的三种分类···················································3

三、信息披露··································································4

   （一）关联方企业之间的信息披露·············································4

   （二）信息披露的重要性·····················································5  

         1、控股股东利用关联方交易进行舞弊····································5

         2、保护中小股东的权益················································6

四、关联方交易的管控措施······················································6

   （一）完善对上市公司的管理·················································6

        1、对关联交易信息披露的检查···········································6

        2、公司股权结构的披露·················································7

   （二）社会各方的监督·······················································7

        1、政府的监督·························································7

        2、注册会计师的监督···················································7

   （三）企业的自我规范约束···················································8 

内 容 摘 要

    随着我国现代资本市场的发展，中国的上市公司开始涌现，关联方交易也在我国上市公司日常经营活动中国扮演者相当重要的角色。由于我国市场经济体制目前仍不健全，关联方交易双方通常运用其控制、共同控制或重大影响力，让交易建立在非公允的基础上，从而转移目标。本文旨在探讨关联方企业之间的交易的方式及相关信息披露的问题。关联企业利用其控制权力，影响企业经营活动政策，扰乱市场经济秩序，是一个值得关注的问题。上市公司对关联交易的信息披露不充分，给滥用关联方交易而导致的欺诈活动提供了机会。我国市场经济机制起步较晚，健全市场交易秩序，建立一个和谐的市场经营环境，任重而道远。

关键词：关联方   关联方交易   信息披露