上市公司關(guān)聯(lián)交易信息披露的法律問(wèn)題研究.pdf

1、對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文上市公司關(guān)聯(lián)交易信息披露的法律問(wèn)題研究姓名：劉莉申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：法律指導(dǎo)教師：焦津洪20040401對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文 上市公司關(guān)聯(lián)交易信息披露的法律問(wèn)題研究 II Abstract Affiliated transaction is a two- edged sword. On the one hand it can low

2、er transaction costs and risks and improve an enterprise’s competitive power in market. On the other hand it brings about many problems. Nowadays affiliated transaction has become an important way for l

3、isted companies to manipulate profits in securities market, and thus does great harm to the nationnon- affiliated shareholders creditors and listed companies. So how to regulate affiliated transaction has beco

4、me a hot issue in securities market. Information disclosure is the basic form for a listed company to communicate with the public and also the m ost effective means to protect investors’ legitimate r

5、ights and interests. And it has been proved that the abuses of affiliated transaction always result from not observing the rules of information disclosure. Therefore, information disclosure plays a

6、veryimportant role in guarding against the abuses of affiliated transaction and it’s the very way to develop the active functions of affiliated transaction. First the concept of affiliated transa

7、ction is discussed and the idea that connected person is the basis to judge an affiliated transaction is put forward. Next the legal characteristics and classification of affiliated transaction ar

8、e mentioned. Then both advantages and disadvantages of affiliated transaction are analyzed. And it is pointed out that due t o the existence of its advantages and disadvantages, it’s necessary for a nation to regu

9、late affiliated transaction. In the following chapter the regulations of affiliated transaction in some developed countries and regions are introduced. In this part the requirement and standard f

10、or information disclosure in American law and Hong kong Stock Exchange are analyzed. And the fundamental values of affiliated transaction, justice and efficiency, are explored. Hereinafter the present condition

11、s and problems of information disclosure in affiliated transaction in China are analyzed. And the requirement and standard for information disclosure in accounting standard of China’s Ministry of Finan

12、ce and securities law regulations and rules are introduced. In addition, the defects in those rules are pointed out. In the last chapter based on the analysis above, some concrete measures to