医药行业上市公司关联方交易信息披露问题研究

发布时间：2018-11-02 12:03

【摘要】：目前,以沪深两市为代表的资本市场迅猛发展,在上市公司的日常交易中关联方交易所占的比重日益增大,在成熟的市场中这些并不成问题。但是在中国目前的现实经济体制环境下,由于不完善的相关法律法规,不够完备的内部控制制度与相关利益的诱导等,上市公司通过关联方交易进行利润操纵、转移税赋等不正当的交易行为层出不穷,这些行为使利益相关者的合法权益受到损害,资本市场的健康有序发展遇到阻碍。2011年1月4日,关联方关系及重大关联方交易在中国会计学会公布的“十大风险领域注册会计师需关注”中排在第五位,表明其受到较多关注。作为关联方交易过程的一个重要环节就是相关信息的披露,这对财务报表使用者的利益保护具有重要意义。本文从国内外针对关联方交易信息披露的相关文献研究入手,在参看前人的研究成果基础上,阐述了关联方交易信息披露的相关概念内涵与理论基础。采用规范研究与统计描述的方法,对医药行业上市公司关联方交易信息披露现状(披露形式、关联交易次数、交易金额、交易类型、关联关系及定价方法)进行整理归纳分析。同时以紫鑫药业案例作为典型进行个案分析,以期对医药行业的关联方交易信息披露问题有更为具体深入的研究。最后从会计准则、公司内部治理结构及外部监管三个方面提出了完善我国上市公司关联方交易信息披露的对策。
[Abstract]:At present, the capital market represented by the Shanghai and Shenzhen stock markets is developing rapidly, and the proportion of the related party exchanges in the daily transactions of listed companies is increasing day by day, which is not a problem in the mature market. However, under the current economic system environment in China, due to imperfect relevant laws and regulations, incomplete internal control system and induction of related interests, listed companies manipulate profits through related party transactions. Improper transactions, such as transfer taxes, continue to occur, which impair the legitimate rights and interests of stakeholders and hinder the healthy and orderly development of capital markets. January 4, 2011, The relationship between related parties and major related party transactions ranked fifth in the "Ten areas of risk Certified Public Accountants" published by the China Accounting Society, indicating that they have received more attention. As an important link of related party transaction process, the disclosure of relevant information is of great significance to the protection of the interests of users of financial statements. This article starts with the domestic and foreign literature research on the related party transaction information disclosure, on the basis of the previous research results, elaborated the related concept connotation and the theory foundation of the related party transaction information disclosure. By using the method of normative research and statistical description, the present situation of related party transaction information disclosure (form of disclosure, number of related party transactions, transaction amount, transaction type, associated relationship and pricing method) of listed companies in pharmaceutical industry is summarized and analyzed. At the same time, the case of Zixin Pharmaceutical Industry is taken as a typical case analysis, in order to study the disclosure of related party transactions in the pharmaceutical industry in a more specific and in-depth way. Finally, from three aspects of accounting standards, corporate internal governance structure and external supervision, the author puts forward some countermeasures to improve the disclosure of related party transaction information of listed companies in China.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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