摘要
实证分析发现,关联交易存在的各种问题与相关的制度安排存在较大的关系,针对我国日益普遍与不断变化的关联交易状况,需要对制度进行反思。
Case studies on 2003’annual report of SSE-listedcompanies reveal that problems on related partytransactions are rampant in its disclosure andfairness vetting and legislation lags far behind.Solutions are put forward including covering thistopic in Company Law, giving a clear definition,solving the relation between related and non-relatedparty transaction and improving disclosure.
出处
《证券市场导报》
北大核心
2004年第6期20-24,共5页
Securities Market Herald
