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关联交易在上市公司中普遍存在。本文从关联交易的制度根源、关联交易的主要方式及存在的主要问题和危害来分析关联交易对上市公司价值的影响,并提出规范关联交易的建议。
Related party transactions are ubiquitous among listed companies. This paper analyzes the system origin of related party transactions, the main ways of related party transactions and its main problems and hazards to analyze the impact of related party transactions on the value of listed companies, and put forward proposals to regulate related party transactions.