上市公司关联交易信息披露问题的研究

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1、黑龙江大学硕士学位论文AbstractAffiliatedtransactioniSatwoside．Ontheonehanditcanlowertransactioncostsandrisksandimproveanenterprise’Scompetitivepowerinmarket．Itbringsaboutmanyproblems．Nowaffiliatedtransactionhasbecomeanimportantwayforlistedcompaniestomanipulateprofitsinsecuritiesma

2、rket，andthusdoesgreatharmtothenation、non·affiliatedshareholdersandlistedcompanies．SoIthasbecomeahotissuehowtoregulateaffiliatedtransactioninsecuritiesmarket．Forthebasicformthatinformationdisclosureisbecomeforalistedcompanytocommunicatewiththepublicandalsothemosteffectiv

3、emeanstoprotectinvestors’legitimaterightsandinterests．Andithasbeenprovedthattheabusesofaffiliatedtransactionalwaysresultfromnotobservingtherulesofinformationdisclosure．Therefore，informationdisclosureplaysaveryimportantroleinguardingagainsttheabusesofaffiliatedtransactio

4、nandit’Stheverywaytodeveloptheactivefunctionsofaffiliatedtransaction．Firsttheconceptofaffiliatedtransactionisdiscussedandtheideathatconnectedpersonisthebasistojudgeanaffiliatedtransactionisputforward．Anditispointedoutthatduetotheexistenceofitsadvantagesanddisadvantages，

5、it'snecessaryforanationtoregulateaffiliatedtransaction．InthisparttherequirementandstandardforinformationdisclosureinAmericanlawandHongKongStockExchangeareanalyzed．AndtherequirementandstandardforinformationdisclosureinaccountingstandardofChina’SMinistryofFinanceandsecuri

6、tieslaw、regulationsandrulesaleintroduced．Inaddition，thedefectsinthoserulesarepointedOut．Inthelastchapterbasedontheanalysisabove，someconcretemeasurestosolvethelegalproblemofinformationdisclosureinaffiliatedKeywords：Listedcorporation；Affiliatedtransaction；Formationdisclos

7、ure；Minorityshareholders；Problems；Protect．11．目录中文摘要⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯j”IAbstract⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯II绪论⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯l一、本文背景及意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯1二、文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯1第一章上市公司关联交易信息披露问题实证分析：

8、五粮液“失陷”证券案⋯⋯5第一节案情简介⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．5第二节关联交易及其信息披露的界定⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．6一、关联交易的相关界定⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯