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关联交易非关联化的典型表现是以不违规的交易形式掩盖其违规的实质,使关联方交易更加隐蔽,由此逃避了关联交易规范的约束,最终扰乱资本市场。加强上市公司关联交易的监管,对于保护投资者的合法权益、维护资本市场的繁荣与稳定具有十分重要的意义。本文通过对正常情况下关联交易与非关联交易的对比,分析关联交易转为非关联化原因,并从会计法规角度提出治理措施,以期对加强我国关联交易的管理提供参考。
The typical non-related party transaction performance is to cover up the substance of the non-compliant transaction by non-violating transaction form, so that the related party transaction is more subtle, thus avoiding the restriction of the related party transaction specification and finally disrupting the capital market. To strengthen the supervision of connected transactions of listed companies is of great significance for protecting the legitimate rights and interests of investors and safeguarding the prosperity and stability of capital markets. This article analyzes the reason why the related party transaction turns to non-related party by comparing the related party transaction and the non-affiliated party under normal circumstances, and puts forward the governance measures from the aspect of accounting law and regulation so as to provide reference for strengthening the management of the related party transaction in our country.