摘要
关联方交易是近几年来我国证券市场上最热门的话题之一。在我国的证券市场上,许多上市公司利用关联交易来粉饰业绩或输出利润,严重危害了中小股东的利益。本文对上市公司的关联交易舞弊的常见方法进行了分析,提出了对规范我国上市公司关联交易的几点建议。
The connection trade has been one of the most popular topics in the China＇s stock market in our country. Many listed companies make use of the connection trade to cover up the accomplishment or output the profits, endangering the benefits of the small shareholder seriously. The thesis makes the analysis of the familiar cheating methods in the connection trade, putting forward several suggestion to normalize the connection trade of our listed company.
出处
《物流科技》
2006年第6期164-165,共2页
Logistics Sci-Tech
关键词
关联交易
信息披露
上市公司
股东利益
the connection trade
the publication of information
listed company
shareholder benefits
