对我国上市公司关联交易问题的探析

On the problems concerning the associated transaction of listed companies

近年来我国上市公司的关联交易呈发展趋势 ,且存在着利用关联交易恶意操纵利润的情况 ,对公司和中小股东的利益带来了损害。本文对我国上市公司不当关联交易的现状、特点、造成的损害和形成的原因进行了分析 ,并提出了规范我国上市公司关联交易应采取的措施。

With the growth of the associated transactions of listed companies there have appeared cases of malicious profit rigging, which have done harm to the companies and the middle and petty shareholders. By analyzing the reasons for the current situation, feature, damage and formation of the improper associated transaction this paper puts forward suggestions that should standardize the associated transaction of listed companies.