摘要
上市公司非公允关联交易行为一直干扰证券市场健康发展,改变了利用关联交易操纵利润的方式、方法,出现了关联交易“非关联化”、隐形化和复杂化的新情况,规避了当前相关法律、法规这种非公允行为的规制。应对上市公司收款项的行为及关联方关系存续时间做出限制性规定,采用实质重于形式原则判断关联方交易,扩大关联方关系及其交易的界定范围。
The unjust and unxound related party transacitons of listed company is a difficult problem which disturb securities market. Recently, Listed company have changed metod of manipulating profit by related party transacions, There are new conditions such as the problems of “unrelated party transacitons”, invisible related party transactions and complicated related party transactions, which avoid law and rule related present accounting. Aim at the new conditions of listed company, this paper put forward seine further methods to normalize related party transactions of listed company.
出处
《商业经济》
2005年第8期69-70,109,共3页
Business & Economy
关键词
关联方
关联交易
规范化
related party
related party transaction
standardiyation
