文档介绍：毕业论文(设计)
题目上市公司关联交易的信息披露存在的问题及对策
院系会计学院
专业会计学年级 2009级
学生姓名
学号
指导教师
上市公司关联交易的信息披露存在的问题及对策
会计学专业
学生: 指导老师:
【摘要】随着我国市场经济的不断完善和发展,关联方交易已成为上市公司普遍存在的问题。许多上市公司利用关联交易来操纵利润、粉饰财务状况、浮夸业绩及转移资金,以虚假的财务会计信息来欺骗投资者,严重干扰了我国资金市场、证券市场的正常运行。其中“价格问题”是关联交易的核心问题,加上现阶段我国上市公司关联交易的透明度较低,且存在着披露不充分,不及时,不完整等问题,将导致公司面临战略风险、经营风险、财务风险、资产安全风险和合规风险。本文首先对上市公司关联交易信息披露进行了概念界定,指出在我国现行经济市场中上市公司关联交易方式的普遍存在,然后针对上市公司关联交易信息披露中的“价格问题”、“透明度问题”进行综合论述分析,并提出规范定价合理性的渠道以及提高上市公司关联交易信息披露透明度的建议。
【关键词】关联方交易信息披露定价问题透明度问题
The listing Corporation connected transaction information disclosure problems and Countermeasures
【Abstract】 With the development and perfection of China’s market economy,related party transaction has e a widespread problem of listing Corporation. Many listing Corporation use related transactions to manipulate profit, whitewash financial status, exaggerated performance and transfer of funds, financial accounting information false to deceive investors, seriously disturbed the normal operation of China's capital market, securities market. The ‘price’ is the core problem of related party transactions, coupled with the current stage of China’s listing Corporation connected transaction transparency is low, and there is not fully disclosed, not timely, the problem is plete, It will cause pany faces the strategic risk, management risk, financial risk, asset risk pliance risk. This paper first defines the concept of the listing Corporation connected transaction information disclosure, Points out that in China’s current economic market listing Corporation connected transaction mode exists, then the listing Corporation connected transaction information disclosure in the ‘price’, ‘transparency’ comprehensive discourse analysis, And proposes the standard pricing reasonable channels and to improve the listing Corporation connected transaction information disclosure transparency mendations.
【Keywords】 related party transaction information disclosure pricing transparency The issue of transparency