非公平关联交易

论文应用现代经济学理论对我国上市公司非公平关联交易行为进行了分析。

This paper applies modern economics theories to study the behavior of unfair related transaction of listed companies in China .

非公平关联交易产生了对法人制度、有限责任制度的扭曲，这是对公司自治的否定，它打破了利益主体的平衡。

Since the unfair related transaction might cause distortion to the legal person 's system and the limited responsibility system , it would bring harms to enterprise 's autonomy and break the balance between those whose interest are to be affected .

上市公司非公平关联交易下利益转移问题的研究

The Study on Interests Shift of Listed Firms ' Unfair Related Transaction

使关联交易至于公众的监督之下，有效地遏止非公平关联交易行为。

The related trading should be under the supervision of the public to effectively curb the unfair related trading .

第三部分和第四部分是通过实证分析，研究了非公平关联交易的存在性以及其影响因素。

Part ⅲ and part IV study the measure and the impact factors of unfair related party transactions by empirical research .

第四部分构建了非公平关联交易的度量和识别模型，并对其进行实证研究。

The fourth part makes up the measurement and recognition model of unfair RPT , and carries out empirical research on its economic consequence .

考虑到不同控股类型、不同行业特征等因素，建立了基于不同控股类型和不同行业的上市公司非公平关联交易识别模型。

In view of factors like different types of share-holding or different trades , we establish listed companies ' unfair RPT models based on share-holding types and trades .

要建立和完善民事赔偿制度和司法救济措施，在由于非公平关联交易的行为给市场和投资者造成侵害时，使受害方能够得到应有的保护。

Civil compensation system and judicial relief measures should be established and improved to protect the victims when unfair related trading causes damage to the stock market and investors .

本章第二节分析了商业银行非公平关联交易对商业银行、银行控制方和中小股东、银行客户和存款人、以及整个金融体系等各个利益方影响。

The second part of this chapter surveys the improper related-party transactions ' influence on commercial bank , control-party and other shareholders , bank clients , depositors , and financial system .

因此，规范我国上市公司非公平关联交易必须综合治理，完善公司治理结构，加强监管，完善法律法规。

As a result , it 's necessary to integrate management , perfect structure and strengthen regulation with aim to realize normalization of unfair related trade of our country 's listed company .

通过对会计规范约束作用的理论分析，发现会计规范对非公平关联交易约束作用的发挥，既取决于关联交易会计规范的内容，又取决于关联交易会计规范发挥作用的外部环境。

Through analyzing the refraining function of accounting rules , the thesis finds the full play of the refraining function of accounting rules to the unfair related transactions depends on the content of the accounting rules and the external environment of the accounting rules .

文章简单列举了股权分置改革前大股东利益侵占行为的实施途径，大股东往往通过非公平关联交易、资金占用、股利政策、股权再融资等手段实现侵占中小股东利益的目的。

Then the paper simply lists the methods of big shareholders ' benefit expropriation behaviors before Shareholder Structure Reform . Big shareholders often use non-fair related-party transactions , occupation of funds , dividend policy , and equity refinancing to expropriate medium and small shareholders ' interest .

上市公司财务治理结构存在的典型问题主要有：大股东占用公司资金，非公平的关联交易，权力制衡与激励机制不完善，信息披露制度存在缺陷等。

The typical problems existing in listed companies ' financial governance structure are as follows : big stockholders occupying funds of the company , unfair related deal , imperfect power restriction and incentive mechanism , and defective information revealing system etc.

我国上市公司产权制度是产生非公平交易的根源，信息不对称、中小股东的不参与行为和政府监督部门监督不力是导致非公平关联交易产生的间接原因。

Property right system of listed company is a direct cause to forming unfair related transaction . Asymmetric information , small shareholder 's nonparticipation behavior and government department 's weak monitor are indirect causes .