关联方关系及其交易信息披露规范研究

NORM STUDIES OF ASSOCIATIVE RELATIONS AND THEIR TRANSACTION INFORMATION DISCLOSURE

关联方交易是一种特殊的交易形式。由于我国国有控股股东行为模式的特殊性,上市公司与控股股东关联方交易的公平性和公正性亟待规范。文中在对关联方交易信息披露问题进行论述的基础上,通过分析上市公司与控股股东不公平的关联方交易,提出规范上市公司与控股股东关联方交易的信息披露问题的若干看法。

Associated transaction represents a special form of transaction. Owing to the particularity of the behavior pattern of state-owned holding shareholders in China, it is urgent to standardize the fairness and justice in the associated transactions between the listed company and its controlling shareholder（ s）. Based on a discussion of the issue of information disclosure of associated transactions, this paper analyzes the unfair associated transactions between the listed company and its controlling shareholder（ s） and puts forward some views concerning the standardization of information disclosure of associated transactions between the listed company and its controlling shareholder（ s）.