佛山电器照明股份有限公司关联方交易信息披露问题探讨

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1、·3.2.2Thescaleofrelatedpartytransactions······································173.3ThesituationofFSL’sinformationdisclosureofrelatedpartytransactions173.3.1Thecontentofinformationdisclosure······································173.3.2Theformofinformationdisclosure······

2、···································183.3.3Thegoalofinformationdisclosure··········································184TheproblemandreasonforinformationdisclosureofrelatedpartytransactionsofFSL···········································································204.

3、1TheproblemforinformationdisclosureofrelatedpartytransactionsofFSL204.1.1Conceallargeamountofrelatedpartytransactions·······················204.1.2Theinformationofrelatedpartytransactionspublishisnottimely····214.1.3Thesignificantmattersandrelevantrelatedpartiesisnotdis

4、closedinaccordancewithlaw···························································214.1.4Thepriceforrelatedpartytransactionsisnotmakeclear················224.2ThereasonforinformationdisclosureofrelatedpartytransactionsofFSL··224.2.1Thesystemforinformationdisclosureofr

5、elatedpartytransactionsisimperfect········································································234.2.2GPCertifiedPublicAccountant’soperationisnotstandardizedandlackofindependence··························································234.2.3Thepunishmentofr

6、egulatoryauthoritiesisweak·························244.2.4Lackofinternalcontrolenvironmentofmutualconstraints·············255ThecountermeasurefornormalizingandimprovingthedisclosureofrelatedpartytransactionsofFSL························································27

7、 5.1Completingthesystemoftheinformationdisclosureofrelatedparty transactions·············································································27 5.1.1Increasethefrequencyofinformationdisclosure,timelydisclosure informationofmaterialrelatedpartytransactions···

8、·····················27 5.1.2Developprinciplecombineformandessence·····························28 5.1.3Expandt