本文關(guān)鍵詞：我國(guó)上市公司關(guān)聯(lián)交易規(guī)則、特征及動(dòng)機(jī)研究　出處：《西安石油大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：關(guān)聯(lián)交易因其具有積極面和消極面的雙重特性，一直以來(lái)都是學(xué)術(shù)界研究的熱點(diǎn)問(wèn)題。積極的一面主要表現(xiàn)為，熟悉的關(guān)聯(lián)雙方進(jìn)行交易可以節(jié)約交易成本，給交易雙方都帶來(lái)真正的收益；消極的一面主要表現(xiàn)為，關(guān)聯(lián)交易為上市公司操縱利潤(rùn)、轉(zhuǎn)移資產(chǎn)、規(guī)避稅負(fù)等提供了看似合法的途徑，從而損害了中小股東、債權(quán)人以及國(guó)家的利益。從早期的學(xué)者研究文獻(xiàn)中還可以發(fā)現(xiàn)，相比西方發(fā)達(dá)國(guó)家，我國(guó)上市公司的關(guān)聯(lián)交易更多地表現(xiàn)為消極的一面，嚴(yán)重影響了證券市場(chǎng)的健康發(fā)展。那么，我國(guó)上市公司關(guān)聯(lián)交易具有哪些特征，導(dǎo)致其頻發(fā)的動(dòng)機(jī)又有哪些，我國(guó)的政策監(jiān)管是否完善，這正是本文要研究的問(wèn)題。 本文在借鑒相關(guān)學(xué)者研究的基礎(chǔ)上，首先對(duì)關(guān)聯(lián)交易相關(guān)理論概念進(jìn)行論述，主要闡述我國(guó)與發(fā)達(dá)國(guó)家關(guān)聯(lián)交易規(guī)則的異同點(diǎn)以及我國(guó)關(guān)聯(lián)交易監(jiān)管的演進(jìn)。其次，通過(guò)統(tǒng)計(jì)分析滬市A股上市公司2007-2010年的關(guān)聯(lián)交易數(shù)據(jù)，研究經(jīng)濟(jì)危機(jī)背景下我國(guó)關(guān)聯(lián)交易行為的具體特征以及變化趨勢(shì)。接下來(lái)，以2010年滬市A股上市的102家公司的相關(guān)數(shù)據(jù)作為樣本數(shù)據(jù)，通過(guò)建立多元線性回歸模型和差異性分析體系，實(shí)證分析和檢驗(yàn)關(guān)聯(lián)交易的發(fā)生動(dòng)機(jī)。研究結(jié)果表明：關(guān)聯(lián)購(gòu)銷商品、提供或接受勞務(wù)、擔(dān)保抵押這三種關(guān)聯(lián)交易類型發(fā)生最為頻繁；我國(guó)上市公司關(guān)聯(lián)交易行為具有一定的地域性特征，較好的經(jīng)濟(jì)環(huán)境能夠減少關(guān)聯(lián)交易行為；采掘業(yè)等資金密集型行業(yè)的日常關(guān)聯(lián)交易發(fā)生比例最高；經(jīng)濟(jì)危機(jī)背景下，我國(guó)上市公司關(guān)聯(lián)交易發(fā)生次數(shù)出現(xiàn)先下降后增長(zhǎng)的變化趨勢(shì)，金融保險(xiǎn)業(yè)受經(jīng)濟(jì)危機(jī)的影響最為顯著；我國(guó)上市公司關(guān)聯(lián)交易頻發(fā)的原因在于大股東隧道挖掘動(dòng)機(jī)、上市公司操縱利潤(rùn)動(dòng)機(jī)和逃避稅收等動(dòng)機(jī)的驅(qū)動(dòng)。最后，根據(jù)研究結(jié)論提出規(guī)范我國(guó)上市公司關(guān)聯(lián)交易的相關(guān)建議：相關(guān)部門應(yīng)該進(jìn)一步完善我國(guó)上市公司的公司治理結(jié)構(gòu)，完善相關(guān)法規(guī)準(zhǔn)則以及提高會(huì)計(jì)信息使用者素質(zhì)，以期更有效地規(guī)范我國(guó)上市公司關(guān)聯(lián)交易行為。
[Abstract]:Related transactions because of its dual characteristics of positive and negative aspects, has always been a hot issue in academic circles. The positive side is mainly manifested as familiar with the association of the transaction can reduce transaction costs, the parties to the transaction will bring real benefits; a mainly negative, related transactions for listed companies to manipulate the transfer of assets, profits, tax avoidance provides a seemingly legitimate way, to the detriment of shareholders, creditors and the interests of the country. From the early researchliteratures we found that compared with western developed countries, related transactions of listed companies showed more negative side, seriously affected the healthy development the securities market. Then, related transactions of listed companies which have characteristics, lead to the frequent motivation and what, China's regulatory policy is not perfect, it is It is the question to be studied in this article.
In this paper, on the basis of relevant studies, this article first discussed the related transaction theory concept, mainly expounds the related transaction rules in our country and the developed countries and the evolution of the similarities and differences between the supervision on the related party transactions in China. Secondly, analysis of the Shanghai A shares of listed companies in 2007-2010 transactions through statistical data, the specific characteristics of China's association the background of transactions under the economic crisis and the changing trend. Then, based on the data of 2010 in Shanghai A shares of 102 listed companies as sample data, through the establishment of model and difference analysis system of multiple linear regression, motivation empirical analysis and test of related party transactions. The results show that: association of buying and selling goods, provide or accept service, guarantee the security of these three related types of transactions occurred most frequently; the related transactions of Listed Companies in China has the certain region Sign, good economic environment can reduce the related transactions daily related transactions; mining capital intensive industries such as the occurrence of the highest proportion; the background of the economic crisis, associated transactions of Listed Companies in our country the number decreased trend growth, the financial insurance industry affected by the economic crisis is the most significant cause of our country; the related transactions of the listed companies frequently in big shareholder tunneling motivation for listed companies to manipulate profits and evade taxes motivation drive. Finally, put forward relevant suggestions to standardize the listed companies related transactions based on the conclusion of the study: the relevant departments should further improve the corporate governance structure of Listed Companies in China, improve the relevant laws and regulations and improve standards the users of accounting information quality, in order to effectively regulate the related transactions of Listed Companies in China.

【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51;F224

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