我国上市公司关联交易的信息披露研究

Related-party Transaction of Listed Company Information Disclosure Research in China

上市公司关联交易现象在我国非常普遍,但目前涉及关联交易的相关会计信息披露却存在诸多问题。上市公司所提供的虚假关联交易信息直接导致了低质量会计信息流入交易市场,这极易对利益相关者的投资行为起到负面的参考作用,甚至会误导投资者做出错误的经济决策。要结合我国实际情况有效解决这些问题,必须透过上市公司关联交易信息披露的现状,探索分析上市公司不愿意完全、及时披露信息的原因,从而促进我国上市公司健康可持续发展。

The phenomenon of listed company＇s related-party transaction is widely common while the disclosures of the connection transactions information have many problems. For instance, the enterprises provide the false information, which leads to the low quality accounting information flowing into the market,and regulations of information disclosure are not imposed effectively, furthermore, the low-grade accounting information cannot provide useful references to investors when they are making the decisions, even mislead the investors to make wrong economical decisions. This article has pointed out the present situation of our country＇s accounting disclosure. Analyzing the problems about the listing corporation do not want to complete, timely disclosure of the reasons, and solve the problem effectively then promote the healthy and sustainable development of China＇s listing corporation.