千足珍珠公司关联交易信息披露的问题研究

发布时间：2018-03-30 16:51

本文选题：千足珍珠　切入点：关联交易　出处：《湘潭大学》2017年硕士论文

【摘要】：随着深沪两市为代表的资本市场迅猛发展,企业规模不断扩展,关联方交易在日常交易中所占的比重日趋增大,成为社会关注的热点。一方面关联方交易可以降低交易成本、优化资源配置,有利于企业战略目标的实现;而另一方面,关联方滥用控制权,操纵经营业绩、粉饰财务报表,严重阻碍了公司的健康发展。关联交易信息披露是关联交易的重要环节,对保护财务报表使用者的利益具有重要意义。最近几年,我国上市公司在信息披露方面上的违规行为持续曝出,证监会不断给上市公司敲响警钟加大惩罚力度,促使大部分上市公司信息披露日趋规范,但仍存在不少问题。2013年千足珍珠曝出一系列关联交易与信息披露的丑闻,这些问题严重侵害了投资者的切身利益,阻碍了我国证券市场的良好发展。因此,加强对关联交易信息的公开,真实披露交易信息不仅可以提高企业管理水平,提升财务质量,还能够保护中小股东权益,从而促进我国证券市场的透明、健康发展,保证资本市场高效运转及各项资源合理配置。文章通过对千足珍珠关联交易信息披露的案例研究,将企业现实问题与相关理论相结合,参考国内外关于关联交易披露的相关文献,翻阅条例准则,基于关联交易与信息披露的相关理论基础,利用案例研究的方法对千足珍珠股份有限公司关联交易披露近况做出剖析,并对关联交易信息披露做出详细研究,发现主要有以下几种违规的问题:○1关联方关系披露不完整○2关联方交易信息披露缺失○3关联方交易信息不可靠○4关联交易信息披露形式重于实质。究其原因,主要是因为公司管理存在漏洞,家族封闭式管理难以保证信息披露的透明性;管理层经济利益驱动;独立董事和监事会形同虚设;公司诚信文化缺失;外部监管缺乏监督与约束。并针对千足珍珠存在的问题,依次提出对策建议。文章采用理论基础与案例相结合的研究方法,对千足珍珠公司关联交易信息披露的深入剖析,寻找问题产生的根源,得出以下结论:通过对千足珍珠的发展状况与财务数据的了解与分析,对完善关联交易信息披露对企业的发展有着重要意义;千足珍珠关联方批露不完整、批露信息缺失、批露信息形式重于事实的行为增大了企业的财务风险,损害了中小股东的利益;千足珍珠优化内部治理结构,注重信息披露的全方位管理,构建的完善内部管理体系,从源头上控制好关联交易信息披露的质量,始终保持财务报告的真实、透明、公允以及有效的特征。同时对不顾相关规定作出违法违规的组织与个人实时严厉的处罚,让其付出应有的代价以震慑其远离违法行为。
[Abstract]:With the rapid development of the capital market represented by Shenzhen-Shanghai Stock Exchange, the scale of enterprises is expanding constantly, and the proportion of related party transactions in daily transactions is increasing day by day, which has become a hot spot of social concern.On the one hand, related party transaction can reduce transaction cost and optimize resource allocation, which is conducive to the realization of the strategic goal of enterprise; on the other hand, related party abuse control, manipulate operating performance, whitewash financial statements,The healthy development of the company is seriously hindered.The disclosure of related party transaction information is an important link of related party transactions, and it is of great significance to protect the interests of users of financial statements.In recent years, the illegal behavior of listed companies in our country in the aspect of information disclosure has been exposed continuously. The Securities Regulatory Commission has constantly sounded the alarm bell to the listed companies and increased punishment, which has prompted the majority of listed companies to become more standardized in information disclosure.However, there are still many problems. In 2013, a series of related party transactions and information disclosure scandals were exposed, which seriously infringed on the vital interests of investors and hindered the good development of China's securities market.Therefore, strengthening the disclosure of related party transaction information and true disclosure of transaction information can not only improve the management level of enterprises, improve the financial quality, but also protect the rights and interests of minority shareholders, thus promoting the transparent and healthy development of China's securities market.Ensure efficient operation of the capital market and rational allocation of resources.Through the case study of information disclosure of Qianzuo Pearl related transactions, this paper combines the practical problems of enterprises with relevant theories, referring to the relevant literature on disclosure of related transactions at home and abroad, and looking through the rules and regulations.Based on the theoretical basis of related transactions and information disclosure, this paper analyzes the recent situation of related transaction disclosure in Qianzuo Pearl Company Limited by case study, and makes a detailed study on the disclosure of related party transaction information.It is found that there are the following kinds of violations: the incomplete disclosure of the related-party relationship between the two components, the lack of information disclosure of the related-party transaction, the absence of the information disclosure of the related-party transaction of 03, the unreliability of the information of the related party, 04, the form ofThe main reasons are that there are loopholes in company management, family closed management is difficult to ensure transparency of information disclosure, management is driven by economic interests, independent directors and boards of supervisors are virtual, corporate integrity culture is lacking;External supervision lacks supervision and restriction.According to the existing problems of thousands of pearls, the countermeasures and suggestions are put forward in turn.This article adopts the research method of combining the theoretical basis and the case to analyze the information disclosure of the related transaction of Qianzuo Pearl Company in order to find the root of the problem.The following conclusions are drawn: through the understanding and analysis of the development status and financial data of Qianzuo Pearl, it is of great significance to perfect the disclosure of related party information to the development of enterprises, and the disclosure of related party of Qianzuo Pearl is incomplete, and the disclosure information is missing.Disclosure of information forms more important than the fact behavior increased the financial risk of enterprises, damaged the interests of small and medium-sized shareholders; optimize the internal governance structure, pay attention to the full range of information disclosure management, build a perfect internal management system,The quality of related party transaction information disclosure is controlled from the source, and the true, transparent, fair and effective characteristics of financial report are always maintained.At the same time, the organizations and individuals who violate the law and violate the law in disregard of relevant regulations are severely punished in real time, so that they can pay the due price to deter them from breaking the law.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F832.51

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