Connected transaction is common in China's enterprises.On one hand,as an important cornerstone of local finance,the connected transaction played positive role in local development.On the other hand,with the large and medium-sized enterprises into the market on succession,the connected transaction cannot satisfy the principles of marketing economy.which has been a serious constraint for the long-term development of listed compaies.The paper analyses the causes,basic forms of connected transaction of listed companies,and it also puts forward some solutions to the problem.%关联交易在我国企业中较为常见。一方面,作为地方财政的重要支柱,关联交易在地方发展中起到过积极的作用。另一方面,随着我国社会主义市场经济的不断发展及大中型企业的陆续上市,关联交易不符合市场经济原则的特性开始凸显,严重制约着上市公司的长远发展。探讨了我国上市公司关联交易的成因基本形式,寻求解决这一问题的对策。
展开▼
