关联方交易监管的不同层面与对应效果:由生物医药行业上市公司解析

发布时间：2018-04-26 23:30

本文选题：上市公司 + 关联方交易　；参考：《改革》2013年03期

【摘要】：关联方交易监管问题一直是资本市场的热点,尤其在中国转型经济背景和近年加大监管的情境下,上市公司关联方交易的会计监管更为利益相关者所关注。从政府、注册会计师和公司内部监管三个层面分析上市公司关联方交易会计监管中存在的问题,并选取沪深A股生物医药行业2005~2011年数据,运用实证研究方法分别从信息披露监管、注册会计师监管和公司内部监管方面研究上市公司关联方交易的会计监管效果。实证结论表明,改进上市公司关联方交易会计监管效果应从政府监管、注册会计师监管和公司内部监管三个层面着力。
[Abstract]:The regulation of related party transactions has always been a hot spot in the capital market, especially under the background of China's transition economy and the situation of increasing supervision in recent years, the accounting supervision of related party transactions of listed companies is more concerned by stakeholders. This paper analyzes the problems existing in the accounting supervision of related party transactions of listed companies from three aspects: government, CPA and internal supervision, and selects the data of Shanghai and Shenzhen A share Biopharmaceutical Industry from 2005 to 2011. Using empirical research methods, this paper studies the effect of accounting supervision on related party transactions of listed companies from the aspects of information disclosure supervision, CPA supervision and internal company supervision. The empirical results show that improving the effect of accounting supervision of related party transactions of listed companies should focus on three levels: government supervision, CPA supervision and internal company supervision.
【作者单位】：东北财经大学产业组织与企业组织研究中心;东北财经大学会计学院/中国内部控制研究中心;
【基金】：国家自然科学基金面上项目“基于投资者保护视角的内部控制有效性与财务报告质量研究”(批准号:71272051) 教育部人文社会科学研究规划基金项目“基于竞争视角的企业集团内部交易的经济后果及政策研究”(批准号:12YJA790012)
【分类号】：F426.72;F832.51;F224

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