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The Analysis of the Issues on the Transparency of the Disclosure of Chinese Listed Companies’ Related Party Transaction

Author: LuDanHe
Tutor: MaoZhiHong
School: Jilin University
Course: Accounting
Keywords: Listed companies Related party transactions Disclosure Transparency
CLC: F275
Type: Master's thesis
Year: 2005
Downloads: 463
Quote: 2
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Abstract


Related party transactions according to the analysis of institutional economics , there is the risk against the interests of minority shareholders ; commissioned agent signal theory is that in an efficient market enterprise to provide high - quality accounting information to be used to its inferior company distinguish , some stakeholders no longer have the advantage of the associated transaction information . This new perspective in this article from the transparency of information to explore how to more effectively and more realistic reflection of related party transactions . First, we discuss the theory of transparency and related party transactions , and draw the definition and transparency of related party transactions ; Second , in accordance with the definition of the status quo from the the establishment hierarchy of the legal system and information disclosure level , the actual circumstances of the disclosure of information on related party transactions in China explore ; Finally, the transparency of information disclosure of related party transactions improvements . This paper mainly normative studies and case analysis of a combination of methods . Analysis of disclosure of related party transactions of listed companies in China has established a relatively complete disclosure system , but the information provided in terms of reliability , relevance , completeness, and comparability need to be improved , that is less transparent information disclosure of related party transactions . Put forward suggestions for improvement of the three aspects the transaction disclosure transparency of this article in order to improve the association of listed companies : within a sound corporate governance structure and internal mechanisms to improve the transparency of related party transactions ; strengthen the CPA's audit efforts to promote the improvement of the transparency of related party transactions from external oversight ; improved disclosure system and perfect the mechanism of disclosure of related party transactions .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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