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随着近年来多起由关联交易引发了舞弊事件的发生,引发了对关联交易的关注。而由于关联交易的定价是关联交易是否公正公平的核心,由于我国关联交易定价缺少规范,存在多种定价方法。本文则以制造业中101家医药类上市公司为描述性分析对象,关注了从2005年到2007年我国上市公司对关联交易定价的披露状况、考察了其在关联交易中使用的定价方法,并探讨其选择定价方法的动因,对我国关联交易定价方法信息披露制度及监管提出了若干建议。
With the recent occurrence of fraud caused by related party transactions, it has raised concerns about related party transactions. Since the pricing of related party transactions is the fairness and fairness of related party transactions, there are many pricing methods because of the lack of standardization of related party transactions pricing in China. In this paper, 101 pharmaceutical listed companies in the manufacturing industry as the descriptive analysis object, pay attention to the disclosure of the pricing of related party transactions of listed companies in China from 2005 to 2007, investigated the pricing method used in related party transactions, and Discussing the motivation of its choice pricing method and put forward some suggestions on the information disclosure system and regulation of China’s related party transaction pricing method.