无形资产关联交易的不利影响关联交易产生的危害一直是我国上市公司中普遍存在而又难以解决的棘手问题之一。关联交易带来的不利影响主要有以下几个方面。一些大股东利用关联交易,以谋取自身的不正当利益,损害了广大投资者和债权人的合法权益。大股东往往“一股独大”,控制了企业的运行,将中小股东玩弄于股掌之间,表现在上市公司的经营决策权几乎为少数大股东所独揽,其他中小股东无意参与公司经营决策或即使有意参与也无法改变大股东的意志,这就为大股东与上市公司之间的不正当关联交易打开了 Adverse effects of related party transactions of intangible assets The harm caused by related party transactions has always been one of the thorny problems that are ubiquitous and difficult to be solved in China’s listed companies. The adverse effects of related party transactions are mainly the following aspects. Some major shareholders use related party transactions to seek their own illegitimate interests, damaging the legitimate rights and interests of investors and creditors. Large shareholders often “dominate alone”, control the operation of the company, small and medium-sized shareholders to play between the palm of your hand, the performance of the listed company’s business decision-making power almost exclusively controlled by a few major shareholders, other small shareholders do not intend to participate in corporate management decisions Or can not change the will of the major shareholder even if they are willing to participate, which opens up the improper connected transaction between the major shareholder and the listed company