我国上市公司关联方交易信息披露研究
发布时间：2018-07-25 12:44
【摘要】：我国资本市场不规范和不完善等诸多因素的存在,使得关联方交易在我国上市公司中仍然占据十分重要的地位,有关关联方关系及其交易在财务报告中的信息披露也存在很多问题,而与一般的商业交易相比,关联方交易往往具有非公允性,这不仅影响了上市公司的收益质量和会计信息质量,而且严重损害了上市公司及其利益相关者的合法权益,进而阻碍了资本市场的快速稳健发展,因此,规范上市公司关联方交易的信息披露已经迫在眉睫。 本文的研究目的主要是立足于新会计准则,在理论上从上市公司关联方关系及关联方交易的定义着手,针对关联方交易信息披露的成因、影响因素以及存在的问题进行系统分析,再通过引用沪市上市公司关联方交易信息披露的数据进行实证分析,采用理论与实证结合的方法,提出对关联方交易信息披露进行有效监管的规范建议。 本文的研究内容可以主要分为以下六个部分: 第一部分:绪论。阐述论文的研究背景及意义、国内外研究现状、研究方法、研究思路和框架。 第二部分:理论研究。主要界定了我国上市公司关联方及其交易的基本内涵,对关联方交易的特点和根源进行了详细分析。 第三部分:内容研究。针对我国上市公司关联方交易的信息披露内容,在国家的相关政策规定下,重点研究其影响因素以及不足之处。 第四部分:实证分析。实证数据来源于上海证券交易所,主要针对其上市公司中的指数股公司和特别处理公司,通过比较分析这三类公司近年来的年度财务报告中的关联方交易披露情况,进而得出成因。 第五部分:建议措施。针对我国上市公司关联方交易信息披露现有的问题及成因,提出完善其信息披露的一些建议。 第六部分:结论与展望。总结全文,对我国上市公司关联方交易信息披露的问题提出展望。
[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.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：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.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275
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