企业关联方及其交易的相关研究[开题报告+论文+外文及翻译+文献综述+任务书].rar

企业关联方及其交易的相关研究[开题报告+论文+外文及翻译+文献综述+任务书]

摘  要

关联方交易是指在关联方之间转移资源或义务的事项，而不论是否收取款项。上市公司关联交易则主要指上市公司及其控股子公司与其关联方之间发生的交易。我国的上市公司大部分是经过国有企业改组而来，其与控股公司及其附属公司存在着千丝万缕的联系，他们之间的关联交易问题尤为突出；证券市场也一直为国企改革服务，国有控股股东的特殊身份和特殊行为模式导致了上市公司的股权结构的不合理，再加上证券市场的特殊性和相关制度安排的缺陷等原因，我国上市公司关联交易现象极为普遍，而且非公允的关联交易大量存在。上市公司关联交易也因此成为我国证券市场监管的重点和难点，本文在对不公平的关联方交易产生的根源及定价政策进行研究的基础上,通过分析上市公司与其控股股东之间的关联方交易问题,结合我国证券市场的实际情况提出规范关联方交易的若干措施。

关键词：企业关联方 关联方交易 定价政策 关联方披露

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 录
中文摘要 I
英文摘要 II
引言 1
一 辨别企业关联方关系及其交易的规定 2
(一)企业关联方的认定与企业关联方交易的概念 2
(二)企业关联方交易的表现形式 2
1.关联购销 2
2.费用转嫁 3
3.资产租赁 3
4.资金占用与资金担保 3
5.托管经营 3
(三)企业关联方交易的目的与存在的问题 4
1.交易目的 4
2.存在问题 4
二 企业关联方交易的定价政策 6
(一)企业关联方交易定价的现状 6
(二)企业关联方交易的定价方法 6
1.购销商品和提供服务的定价方法 6
2.资产和股权交易的定价方法 7
(三)企业关联方交易定价存在的问题 8
三 企业关联方关系的披露分析 10
(一)规范企业关联方交易信息披露的必要性 10
(二)企业关联方交易披露存在的问题 10
1.定价弹性 10
2.信息披露 10
3.关联担保 11
4.费用分摊 11
5.股权转让,资产置换 11
6.托管经营 11
7.资金往来 11
四 企业关联方及其交易存在问题的规避措施 12
(一)针对企业关联方交易存在问题的规避措施 12
1.完善披露制度 12
2.增加关联方交易信息披露的方式 12
3.加大会计师事务所的审计力度 13
4.加大对违法违规关联事件的惩罚力度 13
5.加大宣传提高对关联方交易的认识和重视程度 13
(二)针对企业关联方交易定价存在问题的规避措施 13
1.当前措施 13
2.长远措施 14
(三)针对企业关联方及其交易披露存在问题的规避措施 15
1.实行分类披露方法 15
2.重大关联交易在表内单独列示 16
3.详细披露关联方应收款项的准备计提情况 16
4.定价政策的披露 16
五 结论 17
参考文献 18
致  谢 19