随着我国改革开放和经济的快速发展,我国的证券市场也日益繁荣,市场得到稳步的发展。从而产生了大量了大量的上市公司。与此同时,上市公司的关联交易成为人们关注的焦点。关联方之间发生转移资源或转移义务的事项称为关联交易,关联交易对上市公司的诸多方面都有影响,并普遍存在于上市公司中。本文立足于理论依据和实践经验,分析了关联交易对上市公司的影响,希望能够在一定程度上促进关联方之间的交易向着良性方向发展。 With China’s reform and opening up and the rapid economic development, China’s securities market is also increasingly prosperous, and the market has been steadily growing. Resulting in a large number of a large number of listed companies. At the same time, related party transactions of listed companies become the focus of attention. Matters related to transfer of resources or transfer of obligations between related parties are called connected transactions, which have an impact on many aspects of listed companies and are commonly found in listed companies. Based on the theoretical basis and practical experience, this article analyzes the impact of related party transactions on listed companies, hoping to promote the transactions between related parties to a certain extent in a positive direction.