摘要
随着经济的不断发展,上市公司的数量不断增加、规模不断扩大。关联交易是上市公司中比较普遍的现象,一方面,其降低了企业之间的交易成本,实现资源的合理配置;另一方面,企业之间隐瞒真实的经营状况、通过数据造假来掩饰企业资金等不当的关联交易会给企业、中小股东乃至债权人造成损害。通过研究上市公司关联交易的现状,提出规范上市公司关联交易的方法,以维护上市公司、债权人和股东的合法权益,维护证券交易市场的正常有序运行。
With the continuous development of economy,the number and scale of listed companies continue to increase.Related party transaction is a common phenomenon in listed companies,on the one hand,it reduces the transaction cost between enterprises and realizes the reasonable allocation of resources;on the other hand,improper related transactions such as concealing the real business status and disguising enterprise funds through data fraud will cause damages to enterprises,minority shareholders and even creditors.By studying the current situation of related transactions of listed companies,this paper puts forward the methods to standardize the related transactions of listed companies,so as to safeguard the legitimate rights and interests of listed companies,creditors and shareholders,and maintain the normal and orderly operation of the securities trading market.
作者
肖岳阳
Xiao Yueyang(Hunan Normal University,Changsha,Hunan,410081)
出处
《市场周刊》
2021年第3期152-153,168,共3页
Market Weekly
关键词
上市公司
关联交易
法律规制
the listed company
related party transactions
legal regulation