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上市公司关联交易是广泛存在于我国上市公司的一个普遍现象,也是世界各国公司发展中的一个共性问题,各国证券监管部门一直致力于该问题的研究与解决。本文在介绍关联交易相关概念及其特征的基础上,对上市公司关联交易现状进行分析,提出了相应的规范建议。
Related party transactions of listed companies are a common phenomenon that exist widely in listed companies in our country. They are also common issues in the development of companies in other countries in the world. Securities regulatory authorities in all countries have been devoting themselves to the research and solution of this issue. Based on the introduction of related concepts and characteristics of related party transactions, this article analyzes the status quo of related party transactions of listed companies and puts forward corresponding normative suggestions.