企業(yè)關(guān)聯(lián)方及其交易的相關(guān)研究[開(kāi)題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書(shū)]

摘  要

關(guān)聯(lián)方交易是指在關(guān)聯(lián)方之間轉(zhuǎn)移資源或義務(wù)的事項(xiàng)，而不論是否收取款項(xiàng)。上市公司關(guān)聯(lián)交易則主要指上市公司及其控股子公司與其關(guān)聯(lián)方之間發(fā)生的交易。我國(guó)的上市公司大部分是經(jīng)過(guò)國(guó)有企業(yè)改組而來(lái)，其與控股公司及其附屬公司存在著千絲萬(wàn)縷的聯(lián)系，他們之間的關(guān)聯(lián)交易問(wèn)題尤為突出；證券市場(chǎng)也一直為國(guó)企改革服務(wù)，國(guó)有控股股東的特殊身份和特殊行為模式導(dǎo)致了上市公司的股權(quán)結(jié)構(gòu)的不合理，再加上證券市場(chǎng)的特殊性和相關(guān)制度安排的缺陷等原因，我國(guó)上市公司關(guān)聯(lián)交易現(xiàn)象極為普遍，而且非公允的關(guān)聯(lián)交易大量存在。上市公司關(guān)聯(lián)交易也因此成為我國(guó)證券市場(chǎng)監(jiān)管的重點(diǎn)和難點(diǎn)，本文在對(duì)不公平的關(guān)聯(lián)方交易產(chǎn)生的根源及定價(jià)政策進(jìn)行研究的基礎(chǔ)上,通過(guò)分析上市公司與其控股股東之間的關(guān)聯(lián)方交易問(wèn)題,結(jié)合我國(guó)證券市場(chǎng)的實(shí)際情況提出規(guī)范關(guān)聯(lián)方交易的若干措施。

關(guān)鍵詞：企業(yè)關(guān)聯(lián)方 關(guān)聯(lián)方交易 定價(jià)政策 關(guān)聯(lián)方披露

ABSTRACT

A related party transaction is an event that a transfer of resource obligations takes place between related parties, regardless whether a price is charged. That relate trades of the listed companies mainly refer to the trades between the listed companies and their business shareholders and their subsidiary company. Most of the listed company is generated from the restructure of the stated-owned enterprises. Therefore the listed company and the stated-owned enterprise have tight business relationship with each other.What's more,the security market is always serviced for the reform of stated-owned enterprises. Finally, the structure in the listed company is unreasonable for that their shareholders of the stated-owned enterprises have peculiar behavior pattern. Because of the reasons described above, it is popular for the related parties conduct business transactions in our country, and there is a great deal of unfair transactions meanwhile. Therefore, related party transactions of listed companies has also become the focus of China's securities market regulation, this paper is on the basis of the research which is about the root of the unfair related party transactions and pricing policies. Through the analysis of the related party transactions between the listed companies and the controlling shareholder, combined with the actual situation of China's securities market to put forward several measures of regulating the related party transactions.

Keywords: Related Party Enterprises;Related Party Transactions;Pricing Policies;
Related Party Disclosure 

目 錄
中文摘要 I
英文摘要 II
引言 1
一 辨別企業(yè)關(guān)聯(lián)方關(guān)系及其交易的規(guī)定 2
(一)企業(yè)關(guān)聯(lián)方的認(rèn)定與企業(yè)關(guān)聯(lián)方交易的概念 2
(二)企業(yè)關(guān)聯(lián)方交易的表現(xiàn)形式 2
1.關(guān)聯(lián)購(gòu)銷 2
2.費(fèi)用轉(zhuǎn)嫁 3
3.資產(chǎn)租賃 3
4.資金占用與資金擔(dān)保 3
5.托管經(jīng)營(yíng) 3
(三)企業(yè)關(guān)聯(lián)方交易的目的與存在的問(wèn)題 4
1.交易目的 4
2.存在問(wèn)題 4
二 企業(yè)關(guān)聯(lián)方交易的定價(jià)政策 6
(一)企業(yè)關(guān)聯(lián)方交易定價(jià)的現(xiàn)狀 6
(二)企業(yè)關(guān)聯(lián)方交易的定價(jià)方法 6
1.購(gòu)銷商品和提供服務(wù)的定價(jià)方法 6
2.資產(chǎn)和股權(quán)交易的定價(jià)方法 7
(三)企業(yè)關(guān)聯(lián)方交易定價(jià)存在的問(wèn)題 8
三 企業(yè)關(guān)聯(lián)方關(guān)系的披露分析 10
(一)規(guī)范企業(yè)關(guān)聯(lián)方交易信息披露的必要性 10
(二)企業(yè)關(guān)聯(lián)方交易披露存在的問(wèn)題 10
1.定價(jià)彈性 10
2.信息披露 10
3.關(guān)聯(lián)擔(dān)保 11
4.費(fèi)用分?jǐn)?nbsp;11
5.股權(quán)轉(zhuǎn)讓,資產(chǎn)置換 11
6.托管經(jīng)營(yíng) 11
7.資金往來(lái) 11
四 企業(yè)關(guān)聯(lián)方及其交易存在問(wèn)題的規(guī)避措施 12
(一)針對(duì)企業(yè)關(guān)聯(lián)方交易存在問(wèn)題的規(guī)避措施 12
1.完善披露制度 12
2.增加關(guān)聯(lián)方交易信息披露的方式 12
3.加大會(huì)計(jì)師事務(wù)所的審計(jì)力度 13
4.加大對(duì)違法違規(guī)關(guān)聯(lián)事件的懲罰力度 13
5.加大宣傳提高對(duì)關(guān)聯(lián)方交易的認(rèn)識(shí)和重視程度 13
(二)針對(duì)企業(yè)關(guān)聯(lián)方交易定價(jià)存在問(wèn)題的規(guī)避措施 13
1.當(dāng)前措施 13
2.長(zhǎng)遠(yuǎn)措施 14
(三)針對(duì)企業(yè)關(guān)聯(lián)方及其交易披露存在問(wèn)題的規(guī)避措施 15
1.實(shí)行分類披露方法 15
2.重大關(guān)聯(lián)交易在表內(nèi)單獨(dú)列示 16
3.詳細(xì)披露關(guān)聯(lián)方應(yīng)收款項(xiàng)的準(zhǔn)備計(jì)提情況 16
4.定價(jià)政策的披露 16
五 結(jié)論 17
參考文獻(xiàn) 18
致  謝 19