我国上市公司关联方交易信息披露的探讨.doc

安徽财经大学 2012届本科毕业论文 论文题目我国上市公司关联方交易信息披露的探讨 所 在 班 级 2008级会计2班 姓 名 学 号 指导教师及职称 二年五月36号一关联方披露》对关联方关系及其交易的信息披露进行了规范。虽然证券监管部门对上市公司的信息披露制定了不少的规定，但一些上市公司信息披露的随意性仍很强，不分时间、场合、方式随意披露信息。有的在证监会发布信息之前，就随意散布信息，使投资者获得信息的时间先后不一致。本文以对关联方交易的界定为切入点，指出我国上市公司关联方信息披露中存在的问题并进行分析，进而提出完善的建议。 关键词：关联方交易；信息披露；上市公司 Chinas listed companies the affiliated party transactions information disclosure of the discussion Abstract: Our country enterprise accounting standard of article 36 make clear a regulation, it is to point in the affiliated party transactions between associates funds or obligation shift matters, and no matter whether the price charged, and on this basis the provisions of the detailed lists the affiliated party transactions of all possible forms. The affiliated party transactions for its particularity and on accounting statements the influence on the quality of information, has received the accounting field attention. The affiliated party transactions is not a kind of pure market behavior, the market will trade trend of the internalization of characteristics to reduce cost, improve operation efficiency and profitability. But if lack of corresponding legal supervision, affiliates and listed companies will be artificial twist trading terms, for individual or groups of unfair interests. To reduce the adverse effects of the affiliated party transactions, Chinas ministry of finance promulgated the accounting standards for enterprises No. 36 affiliated parties disclosure of the affiliated party transactions of relations and the information disclosure rules. Although the securities supervision department of the information disclosure of the listed company for a lot of regulations, but some public information disclosure optional sex is still very strong, regardless of time, place, way disclosure of information at will. Some in the CSRC before release information, the random distribute