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dc.contributor.advisor沈维涛
dc.contributor.author金丽
dc.date.accessioned2016-02-14T02:51:07Z
dc.date.available2016-02-14T02:51:07Z
dc.date.issued2006-05-26 09:17:51.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27638
dc.description.abstract论文摘要关联交易身披光环出现在世界上,其初始目的是为公司节省交易费用、帮助公司合理避税、提高公司的竞争力和为公司股东谋福利,但是由于种种原因,人们现在谈“关联交易”色变,关联交易成为利润操纵、欺骗和贪欲的代名词。非公允关联交易的产生和盛行属于市场失灵的表现之一,这种市场无法自己克服的问题需要政府监管来解决,遗憾的是政府监管也存在监管失灵问题。本论文总结了我国涉及到关联交易的一系列监管法规,通过2000年-2005年10月上市公司关联交易的数据研究,试图考察部分监管法规对于上市公司相应关联交易行为的监管效果,发现我国上市公司的关联交易规模大、种类多、过程复杂,上市公司和政府监管之间存在动态博弈,...
dc.description.abstractAbstractRelated party transactions come into the world for saving the exchange cost, doing tax-avoidance, enhancing competence and earning profit for shareholders. For some reasons, related party transactions become the synonym of earning management, cheat and greed. The emerging and prevailing of inequitable related party transactions is one of the manifestations of market failure, government int...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=11558&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=11733
dc.subject关联交易
dc.subject监管法规
dc.subject监管效果
dc.subjectRelated party transactions
dc.subjectRegulation
dc.subjectRegulation effect
dc.title上市公司关联交易监管效果研究
dc.title.alternativeStudy on Regulation Effect on Related Party Transactions
dc.typethesis
dc.date.replied2006-05-26
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院企业管理系_企业管理(含财务管理、市场营销、人力资源管理)
dc.description.note学号:200314014


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