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关联交易是指具有关联关系的双方或多方之间发生转移资源或义务的事项。关联交易既有积极的作用,也有负面的影响。公允的关联交易有利于所有相关利益人,而非公允的关联交易会给股东、债权人,甚至国家造成损失。我国资本市场发生过多例上市公司通过关联交易粉饰合并财务报表的案例,误导投资者决策,严重损害投资者、债权人的利益,扰乱了正常的经济秩序。因此,防范上市公司利用关联交易粉饰合并财务报表,对于保护投资者利益和维护市场经济秩序是十分必要的。
Related party transactions refer to the transfer of resources or obligations between two or more parties that have an associated relationship. Related party transactions have both positive and negative effects. Fair related party transactions are beneficial to all relevant stakeholders, while unfair party transactions can cause losses to shareholders, creditors and even countries. In the capital market of our country, there are too many cases in which the listed companies glossary and merge the financial statements through the related transactions, misleading the investors in decision-making, seriously damaging the interests of investors and creditors and disrupting the normal economic order. Therefore, it is very necessary to prevent the listed companies from using the related transactions to whitewash the consolidated financial statements in order to protect the interests of investors and maintain the market economic order.