摘要
我国上市公司中的关联交易问题是理论界和实务界都非常关注的热门话题。本文对深沪两市上市公司2001-2005年关联交易的数据进行分析,比较不同行业、不同股本规模、不同流通股比例以及不同业绩的上市公司关联交易方式存在的差异,以期对规范上市公司关联交易提供帮助。
The affiliated transaction of listed companies in China is a focused topic in the theoretic and practical field.This paper analyzes the 2001 -2005 data of affiliated transaetions from listed companies in Shenzhen and Shanghai stock markets. Meanwhile, affiliated transactions of listed companies from different sectors,their capital scale,tradable share ratio, various profits and transaction manners are compared in the paper in hope of providing insights to standardize the business of the existent listed companies.
出处
《广东广播电视大学学报》
2007年第2期65-70,共6页
Journal of Guangdong Radio & Television University
关键词
上市公司
关联交易
特征
listed companies
affiliated transaction
feature
