On the Study of Difference on the Truth in Audit and Law
- 法学院－已发表论文 
关联交易是伴随着公司制企业的发展和以公司为连接点的各种利益主体之间的利益关系而产生的一种较为复杂的经济现象。它往往成为上市公司操纵利润的工具,因此上市公司关联交易一直是世界各国证券市场关注的热点问题。而中国自93年的“宝延风波”在关联交易方面初露端倪以来,继而发生“恒棱重组”、“康凤重组”,“飞乐收购”等事件。今年来上市公司公布的中期报告说明“关联方和关联交易是上市公司普遍存在的现象”。那么我国法律也有必要对这种现象进行确认和规制。Relevant trade is a very complexed ecnomic phenomenon which emerges with the development of the enterprise and relations among the various profitable main parts. It always becomes the tool controlled by a listed company to make profits ,so the relevant trade in listed company is continuously a hot problem concerned by each stock market in the world. The mid - term report released by the listed companies shows "The relevant part and relevant trade exist popularly in listed companies. " Therefore,it's necessary for our law to confirm and regulate such phenomenon.