摘要
从目前我国上市公司的实际情况来看 ,对关联交易的认识、关联交易的发生、信息披露等方面均存在一定问题。规范上市公司的关联交易及其信息披露 ,加强上市公司治理 ,保护广大投资者的合法权益 ,已为社会广泛关注 ,是当前促进证券市场稳健发展的切实需要。
From actual situation of listed companies in our country at present,there are questions in recognizing?occuring and information disclosure of related party relationships and transactions.It has been paid more attention to regulate the related party transactions and information disclosure of listed companies,strengthen the listed companies' governance and protect numerous investors' legal equities.And it is necessary to stimulate the stable development of stock market at present.
出处
《现代财经（天津财经大学学报）》
2001年第10期34-36,42,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
上市公司
关联交易
信息披露
证券市场
投资者权益
Listed companies
Related party relationships and transactions
Informationdisclosure
