我國上市公司非公允關聯(lián)交易問題研究.pdf

1、山西財經(jīng)大學碩士學位論文我國上市公司非公允關聯(lián)交易問題研究姓名：徐慧曄申請學位級別：碩士專業(yè)：會計學指導教師：李端生2006-044Abstract Related party transactions are ubiquitous phenomena in securities markets of all countries, which have positive sides. Whereas the unfa

2、ir related party transactions manipulate earnings by unfair price for unreasonable motivations. These transactions break the open, fair and just rules in securities market, infringe on benefits from minority shar

3、eholders and lower the qualities of listed companies. China’ s corporate governance structure problems, weak supervision and other factors are conductive to the unfair related party transactions. So it’

4、s significative to study the unfair related party transactions in our countries’listed companies and promote countermeasures. This dissertation is expected to put forward some proposals to normali

5、ze unfair related party transactions by analyzing judgment and representations of these transactions. Three chapters are contained. Chapter 1 illuminates three criteria in judgment of unfair related party trans

6、action, which include unreasonable transaction motivations, unfair transaction price and negative transaction impacts. It also explains the definitions of related party transaction by comparing chin

7、a’ s accounting standards with International and American standards. Chapter 2 analyzes the dealings of unfair related party by classifying the transactions. It cites thirteen conducts including re