对上市公司资产重组关联交易问题的思考

Some thoughts over issues of the related trade of capital reorganization of listed companies

我国上市公司中普遍存在着利用关联交易进行资产重组的现象,其存在有着深刻的历史成因和内在的自身原因。上市公司利用关联交易进行资产重组存在着很多问题,其突出表现在大股东操纵利润掠夺中小股东、大量非法占有上市公司的资金、披露不规范虚假的财务信息等方面。

Utilizing related trade to carry on capital reorganization in the listed companies has been long existed in our country historically and of its own reasons. There are many problems in utilizing related trade to reorganize capital for the listed company, mainly reflecting in such aspect: the big shareholders who occupy a large number of fund of the listed company illegally and reveal some unstandard and false financial information rob the minority stock holders by driving the profit.