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自20世纪90年代成立上海交易所和深圳交易所以来,许多公司利用关联方交易进行财务舞弊。早期的银广夏、琼民源然后是后来的蓝田股份最后到现在的绿大地、康芝药业等案件不断发生,这些案件的发生给企业和投资者造成了巨大的损失和伤害,使人们产生了强烈的恐惧感。本文通过对康芝药业案例进行分析,得出关联方交易的产生是一把双刃剑,利弊共存。
Since the establishment of the Shanghai and Shenzhen exchanges in the 1990s, many companies have used related party transactions for financial fraud. The early silver Guangxia, Qiong Minyuan, and later the Lantian shares finally to the present green earth, Kang Chi Pharmaceutical and other cases continue to occur, these cases have caused enormous losses and injuries to businesses and investors, so that people Have a strong sense of fear. By analyzing the Kangzhi Pharmaceutical case, this article concludes that the related party transaction is a double-edged sword, with the pros and cons coexisting.