對規(guī)范上市公司關(guān)聯(lián)方交易及其披露的研究.pdf

1、對外經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文對規(guī)范上市公司關(guān)聯(lián)方交易及其披露的研究姓名：張振東申請學(xué)位級別：碩士專業(yè)：工商管理指導(dǎo)教師：王秀麗2002.4.1對外經(jīng)濟貿(mào)易大學(xué)工商管理碩士(MBA)學(xué)位論文AbstractInthelistingcompanies，therelatedtradingisSOfrequentthatithasplayedanextremelyactivepartinadjustingtheoperationalstruct

2、ure，enlargingthescaleofenterprisesandenhancingtheeconomicstrengthoflistingcompaniesHoweveragreatdealofunfairrelatedtradingandthenonstandardexposureoftradinginformationhavemolestedthenormaltradingorderandseriouslyinfringe

3、donthebenefitsofsmallandmediuminvestorsIthasbeenputonanincreasinglyprominentpositiontostrictlystandardizetherelatedtradingoflistingcompaniesThefirstpartintroducesthemeaningoftherelationshipbetweenrelatedpartiesandthechar

4、acteristicsofrelatedtradingThesecondpartanalysesthepresentconditionsandproblemsofthelistingcompaniesinChina，revealingthattherootofunfairrelatedtradingisthestructureofstockrightspeculiartolistingcompaniesItanalysesthetrad

5、ingtypesofrelatedpartiesandthecausesandformsforunfairrelatedtradingIntermsofcontent，therearetwotypesofrelatedtrading：businesscontactandassetsreorganization；intermsofthedirectionofflowofinterests，unfairrelatedtradingisdiv

6、idedintotwotypes：demandingandgivingThemarketeconomicstmctureisnotidealintheperiodoftransitioneconomythestate—ownedsharealonecoversmorethan50％inthestockrightsandtherightshasbeenmagnified，therelatedlawsandregulationsarenot

7、perfectandthesupervisionofrelateddepartmentsisnotstrictenough，allofwhichaccountfortheunfairrelatedtradingInthethirdpart，therearereflectionsandsuggestionsonhowtostandardizetherelatedtradingoflistingcompanies11lekeytostand

8、ardizethetradingofrelatedpartiesistoestablishandimprovethesystemofcontrolbyalegalpersonwithinthecorporationAndthelistingcompaniesshouldmakeanefforttomimmizetherelatedtradingWheninevitablemajorrelatedtradingoccursintermed

9、iariesshouldbeinvolvedtoensurethatthetradingisfair，openandjustAtthesaraetime，strictlycontroltheexposureofinformationaboutrelatedtrading，whichshouldbeobjective，fullandaccuratetomaketheinformationasopenandtransparentasposs

10、ibleTherelatedtradingshouldbeunderthesupervisionofthepublictoeffectivelycurbtheunfairrelatedtradingCivilcompensationsystemandjudicialreliefmeasuresshouldbeestablishedandimprovedtoprotectthevictimswhenunfairrelatedtrading