摘要
上市公司关联方关系及其交易一直是证券市场关注的热点问题，对这一事项的信息披露是财务报表附注中的一项重要内容。因为关联方关系及其交易不同于一般的公司间关系及交易，有其自身独具的特点，因而成为投资者决策的一条主要依据。从中报和年报的总体来看，大部分上市公司能够比较客观、清楚地披露该项事宜，但仍然有一些上市公司不能按照准则要求去做，在信息披露中暴露出一些问题。因此，不论关联方关系及其交易的信息披露还是关联交易本身都有待于进一步规范。
Relationship and trade among interconnected companies are always focus problems in securities market. This information disclosure is an important part in financial reports. Relationship and trade among interconnected companies have their own special features and ape deferent from those among noninterconnected companies. This information is one of the most important basis for investor's decision. Seen from financial reports of companies in our country, most companies can disclose this information objectively and clearly, but there are still some companies which can' t do so according to standards. some problems have been exposed, so both disclosure of relationship and trade among interconnected companies and trade among them are should be improved.
出处
《南开管理评论》
CSSCI
2000年第1期57-59,共3页
Nankai Business Review
关键词
关联方关系
关联交易
上市公司
信息披露
Relationship Between Interconnected Enterprises
Trade Between interconnected Enterprises, Corporation Whose Stock is Traded on the Securities Market, Information Disclosure
