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关联方交易是指关联方之间发生转移资源或义务的事项,而不论是否收取价款。关联方交易是一种独特的交易形式,具有两方面的特性:从经济角度来看,关联方交易会减少包括信息成本、监督成本、管理成本等在内的多种经营成本,有利于实现企业的利润最大化;但从法律角度来看,关联方交易会给企业带来许多负面影响,如造成公司业绩披露不客观、可能损害上市公司利益、上市公司过于依赖关联方等,本文以某化工集团子公司S公司为例,分析了企业进行关联方交易的成因及关联方交易对企业的不利影响,并就存在的问题如何进一步规范关联方交易提出了若干对策。
Related party transactions refer to matters related to the transfer of resources or obligations between related parties, irrespective of whether the payment is received or not. Related party transactions are a unique form of transaction that has two characteristics: from an economic point of view, related party transactions reduce the various operating costs including information costs, supervisory costs and management costs, which are conducive to the realization of business Profit maximization. However, from a legal point of view, the related party transactions will bring many negative effects to the enterprise. For example, disclosure of company performance is not objective, it may damage the interests of listed companies, and listed companies are overly dependent on related parties. In this paper, As an example, the group subsidiary S Company analyzes the causes of the related party transactions and the adverse effects of the related party transactions on the enterprises, and puts forward some countermeasures on how to further standardize the related party transactions on the existing problems.