摘要
关联方交易是一种特殊的交易形式。由于我国国有控股股东行为模式的特殊性,上市公司与控股股东关联方交易的公平性和公正性亟待规范。本文在对不公平的关联方交易产生的根源及控股股东行为模式进行论述的基础上,通过分析上市公司与控股股东不公平的关联方交易,结合我国股票市场的实际情况提出规范上市公司与控股股东关联方交易的若干措施。
The related-party transactionshave their particular features. Because of thepeculiarity of the holding company's behavior inChina, the related-party transactions between alisted company and its holding company alwayslack fairness, which impairs the foundation ofthe securities market. This article analyzes thecause of unfair related-party transactions andbehaviors of the holding company. Then, theauthor suggests some measures for thestandardization of the related-party transactionsbetween a listed company and its holdingcompany.
出处
《中国注册会计师》
2002年第10期19-22,共4页
The Chinese Certified Public Accountant
