摘要
2004年河南上市公司关联交易问题不少。关联购销额较高;关联方之间的资产转让、收购和股权转让及置换均存在诸多问题;担保数额过高,且有关联方拿上市公司的股权或土地作抵押现象;服务费的收受和费用分担不合理;关联租赁已成为上市公司调节利润的手段;资金占用数额很大,且手段隐蔽。总的看,关联交易发生频率高,关联交易披露的相关信息很不充分,大股东占用上市公司资金的问题仍然严重,而且上市公司的生产经营独立性不强。
The related transactions generally exist on the security market of our country, the frequency , proportion and scale taking place in related transactions increase year by year, the impact of related transactions on security market is bigger and bigger, receives the concern of each side. This paper attempts to analyze and summarize related transaction forms of Henan listed companies in 2004.
出处
《河南商业高等专科学校学报》
2006年第4期55-58,共4页
Journal of Hennan Business College
关键词
关联购销
资金占用
关联租赁
担保
抵押
Related - party purchase and sell
Taken up funds
Related - party lease
Guarantee
Mortgage