我国上市公司大部分是原国有企业改制而成,其中相当一部分采取了主体上市,原企业改造成母公司(集团公司)的模式。由于这种特有的模式便产生了我国上市公司关联交易特有的现状。因此,规范上市公司的关联交易和关联交易披露对稳定整个证券市场意义重大。 Most of the listed companies in our country were transformed from the original state-owned enterprises, and a considerable part of them adopted the mode of listing the principal part and transforming the original enterprise into the parent company (group company). Because of this peculiar pattern, the peculiar status of connected transactions of listed companies in our country have been produced. Therefore, it is of great significance to stabilize the entire securities market by regulating the disclosure of related party transactions and connected transactions by listed companies.