公司关联交易的经济学分析

An economic analysis on the related trades of Firms

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摘要由于结果可能具有不公平性,关联交易备受关注。依据成本效益的经济学分析方法,利用经济模型对关联交易的各种形式进行系统分析,所得结论是,只要关联企业间存在控制与从属关系,且控制公司能从交易中获益,则关联交易就会发生。

作者陈振华徐向艺

机构地区山东大学管理学院

出处《东岳论丛》北大核心 2005年第6期90-94,共5页 DongYue Tribune

关键词关联交易经济分析上市公司关联交易治理

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东岳论丛

2005年第6期

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