上联交易曾是一些上市公司用来包装利润、美化报表，帮助其获取配股、增发资格的手段，在上市公司成功融资之后，再通过关联交易将利益转移，以达到部分或全部占用融入资金的目的。中国证监会于２００１年９月出台了《中国上市公司治理准则》，对我国上市公司的关联交易作了较? Previously connected transactions have been used by some listed companies to package profits, beautify their statements and help them obtain rights issue and issue additional qualifications. After the successful financing of listed companies, transfer profits through related party transactions so as to achieve partial or complete occupation of funds purpose. China Securities Regulatory Commission promulgated the “Guidelines for the Governance of Chinese Listed Companies” in September 2001 and compared the related party transactions of listed companies in China.