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上市公司的资产重组中普遍存在着关联交易,其产生有着深刻的历史原因和企业资产重组的自身要求。本文试图从关联方关系及关联交易的相关涵义及分类出发,着重评价资产重组中关联交易产生的原因,重点探讨其对上市公司业绩的影响以及是否有助于提高上市公司的真实经济收益,判断当前上市公司资产重组中关联交易的实质性内容和存在的问题,从而有针对性地提出建议。
There are common related party transactions in the assets reorganization of listed companies, which have profound historical reasons and their own requirements for asset reorganization. This article attempts to set out from the related party relationship and the related meaning and classification of related party transactions, focusing on evaluating the reasons for the related party transactions in asset restructuring, focusing on its impact on the performance of listed companies and whether it helps to increase the real economic returns of listed companies, judgments The current listed companies in the reorganization of assets related party transactions substantive content and problems, and thus make recommendations in a targeted manner.