上市公司关联方交易的信息披露

Information Disclosure of Related-Party Transaction among Listed Companies

关联方交易是指上市公司和它的关联方以及控股子公司之间发生的转移义务或资源的事项,且不论是否收取价款。关联方交易是一种独特的交易,具有隐蔽性、非公允性和难监管性等特点。随着企业集团规模的扩大,企业间关系的日益复杂,资本市场的快速发展,关联方交易不可避免地普遍存在于现代上市公司的日常经营生活中。结合我国上市公司关联方交易的信息披露现状,为增强上市公司信息披露的实用可比性,必须制定相关制度,帮助会计报表使用者更详细准确地了解关联方交易的风险。要更好地发挥注册会计师的审计监督作用和加强行业自律以及监管结构的监督,并且区别处罚无意和故意的违规披露行为,加大对违规披露行为的处罚力度。

Related-party transaction is transferring obligation or resources between listed company and its related-party or holding subsidiary company no matter collection of price or not. Related-party transaction represents a special form of transaction, whose feature is disguised, unfair and difficult to supervise. To enhance practical comparability of listed company public information, it is necessary to help the users of accounting statement understand the transaction exposure of related-party transaction more accurately in detail. Certified Public Accountants should try their best to supervise through auditing. At the same time, it is important to reinforce self-regulation and supervision of regulation structure, and at last, increase the punishment intensity of illegal disclosure.