| 上市公司关联交易非关联化监管探析 |
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| 引用本文： | 许翠娟.上市公司关联交易非关联化监管探析[J].山东商业职业技术学院学报,2014(4):25-26. |
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| 作者姓名： | 许翠娟 |
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| 作者单位： | 山东证监局,山东济南250001 |
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| 摘 要： | 关联交易是上市公司进行舞弊、操纵利润的主要工具之一。近年来随着对关联交易监管力度的加大,关联交易日渐呈现非关联化趋势,拟结合相关案例,分析关联交易非关联化的常用手段以及监管难点。在此基础上,探讨在现有法律框架下,通过完善法律规制、强化疑似关联交易信息披露要求、加大惩处力度、强化中介机构责任、加强监管协作等措施加强对关联交易非关联化的有效监管。
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| 关 键 词： | 上市公司 关联交易非关联化 监管 |
Regulation on Non- Affiliated Related Transactions of Listed Companies |
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| Institution: | XU Cui - juan ( China Securities Regulatory Commission Shandong Bureau, Jinan, Shandong 250001, China ) |
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| Abstract: | The related transaction is one of the main means of profit manipulation and fraud in China listed companies. Recently,with the regulation on related transactions increasing,related transactions occur in non- affiliated tendency. Combined with related cases,we will analyze the common means of non- affiliated related transactions and regulatory difficulties in this paper. On this basis,we will discuss how to enhance effective supervision on non- affiliated related transactions under the existing legal framework： by perfect laws,strengthening information disclosure,increasing penalties,enhancing the intermediary liabilities and supervision coordination and so on. |
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| Keywords: | the listed company non-affiliated related transactions regulation |
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