摘要
关联交易对上市公司的经营业绩有着重要影响 ,它能随意调整上市公司的利润 ,是上市公司的避税工具 ,同时也使上市公司或有负债、财务风险加大。为了促进证券市场的健康稳定发展 ,减少上市公司关联交易对我国资本市场的冲击 ,应从完善股份制公司改造、加强立法和执法力度、健全信息披露制度、规范市场中介机构运作等方面加强对不公平关联交易的防范和监管。
Related transaction plays a very important role for the performance of the listed companies. It could easily adjust the profits of the listed companies and it could be the tax evasion tool for the listed companies. It also increases the credit and financial risks of the listed companies. In order to promote the performance, to stable the development of security market and to reduce the impact from the related transaction of the listed companies on Chinese capital market, we should take some measures to reduce and supervise the unfair related transactions.
出处
《广东商学院学报》
2001年第3期58-61,共4页
Journal of Guangdong University of Business Studies
