摘要我国证券市场与西方国家相比，起步相对较晚，大致与国有企业改革同步。历经二十余年变革，目前我国A股上市公司前身仍多为改组前国企。可以说，各关联方之间的关系较为复杂。目前，我国上市公司非公允关联交易时有发生，有些甚至越来越普遍，上市公司财务造假的手段也越来越多，但最主要的还是违规关联方交易。究其原因，主要有两各方面：一是监管方面，制度建设还不完善；二是公司方面，公司治理还存在缺陷。就目前看，要确保中国资本市场健康运转，实现证券市场资源优化配置，切实维护中小股东和个人投资者的切身利益，就必须加大对关联方违规交易的查处力度。86662

本文从四个方面对题目进行了详尽的论述，先就上市公司关联方交易的有关理论进行了解读，然后就其发展现状进行了深入分析，就其中存在的问题进行了较为系统的阐述，列举了大量的事例进行了说明，并就其违规交易所产生的不良影响和造成违规交易的原因进行了阐述。在此基础上，进一步提出了治理违规交易问题的意见和建议。

毕业论文关键词：上市公司；关联方交易；违规问题；对策

Listing Corporation Related Party Transaction Violations and Governance

Abstract China's securities market started late, so it is accompanied by a special mission in the beginning of its birth---the reform of the state-owned enterprises。 After more than 20 years development, China's A shares listing corporations have been mostly restructured from state-owned enterprises at present, where there are complex relationships between the parties。 At the same time, due to some reasons that China's current regulatory system the internal structure of corporate governance remains incomplete, unfair related transaction phenomenon in Chinese listed companies is very common and the related party transaction irregularities have become one of the main means of the financial fraud of listed companies。 Governance of the affiliated party transactions violations of Chinese listed companies has important significance to protect the legitimate rights and interests of the majority of medium and small shareholders as well as inpidual investors, maintain the stable development of China's capital market and promote the rational allocation of resources of the securities market。

Firstly, this paper studies the connotation of the related party transactions of the listing Corporation and then carries on systematic researches on the status of the related party transactions of Chinese listed companies, doing a detailed analysis of the existing problems and illegal characteristics as well as the adverse effects caused by irregularities of the related party transactions of Chinese listing corporations。This paper will put forward countermeasures to deal with the violation problems of the related party transactions。

Key words: listing corporation; related party transaction; violation problem; countermeasure

目录

0引言 1

1上市公司关联方交易的基本概念 1

1。1关联方的定义 2

1。1。1在《公司法》中的释义 2

1。1。2在《企业会计准则》中的释义 2

1。1。3在《股票上市规则》中的释义 3

1。2关联方交易的定义 4

1。2。1在《企业会计准则》中的释义 4

1。2。2在《股票上市规则》中的释义 5

1。3关联方交易的双重性