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关联交易在减少交易成本和提高交易效率方面,有其独特优势。但是,关联交易却成为我国上市公司控股股东侵占中小股东利益的一种手段,关联交易成为了集团公司与上市公司之间利益输送的渠道。整体上市是我国证券市场上一种特有形式,对解决关联交易有显著作用。通过整体上市,上市公司可以减少关联交易,提高公司业绩。本文选取江西铜业整体上市的案例进行研究。
Related party transactions have their unique advantages in reducing transaction costs and improving transaction efficiency. However, related party transactions have become a means by which the controlling shareholders of Chinese listed companies invade the interests of minority shareholders, and the connected transactions have become channels for the transfer of profits between the group companies and the listed companies. The overall listing is a unique form of China’s securities market and has a significant effect on the settlement of connected transactions. Through the overall market, listed companies can reduce related party transactions, improve company performance. This article selects Jiangxi Copper Industry as a whole to carry on the research.