关联企业和关联交易有关问题的实证分析

Connection business enterprise and connection trade concerning the problem substantial evidence analysis

关联方交易已成为许多公司生产经营活动的重要组成部分,其主要表现在利用集团内部资源,降低交易成本,提高经济效益,实现公司资本营运的目标。然而,在实际操作中,许多公司的关联方交易不是在自由竞争的市场或章程事先约定的条件下进行,而是被大股东操纵。

Presently,the connection side transaction becomes the important constituent of many companies management.It mainly displays in the use of group interior resources,and to reduce the transaction cost to enhance the economic efficiency,and achieve the company＇s capital transport business goal.However,in the actual operation,many companies＇ connection side transactions is not carries on under the condition which the free competition market or the regulation beforehand agrees,but is operated by the major stockholder.The