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一、关联交易:上市之路的一道坎根据中国证监会发行监管部《2007年发审委会议被否企业情况分析》显示,包括采购、销售等关联交易在内的独立性问题成为企业被否的重要原因。①2008年8月2日,《中国经营报》报道《80家台企冲刺A股关联交易或成障碍》指出,关联交易是台资企业在内地上市遇到的最大问题,也是中国证监会的各监管层在审核过程中最为关注的部分之一。②2009年11月20日,《上海证券报》报道《关联交易羁绊通润驱动IPO遇挫或欠“独立性”》③……一个个不
I. Related party transactions: a hurdle of the listing According to the “Analysis on Whether the 2007 Corporate Committee of the issuance examination committee convened or not by the issuance regulatory department of the CSRC” shows that the independence issue including connected transactions such as procurement and sales has become a question of whether the business is The important reason. ① On August 2, 2008, China Business reported that 80 Taiwan-Taiwan enterprises spurred A-share connected transactions or become obstacles. It pointed out that connected transactions are the biggest problems encountered by Taiwan-funded enterprises when they go public in the Mainland and are also the Regulators in the audit process is one of the most concerned about. ② On November 20, 2009, “Shanghai Securities News” reported that “the related party transactions held in favor of IPOs or suffered defaults due to IPO” Independence “” ③ ... one by one