| 摘要: |
| 从理论上讲关联交易属于中性经济范畴,它既不属于单纯的市场行为,也不属于内幕交易,从这种意义上说,对其简单地褒贬或利弊分析并不一定合适,但由于关联交易会造成关联方与其他市场参与者之间的信息不对称,往往有失公允,更多地表现为危害。 |
| 关键词: 关联交易 关联方 公司 |
| DOI： |
| 分类号:D923.6 |
| 基金项目: |
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| On necessity of associated transaction regulations |
|
WEI Hong
|
| Abstract: |
| Theoretically,associated transaction belongs to neutral economic transaction,is not pure market behavior and does not belong to inside trading.On certain conditions,it is not suitable to simply analyze the good points and bad points or advantages and disadvantages of the transaction,however,because the associat- ed transaction may lead to information asymmetry between associated transactors and other market participators, the associated transaction is not always fair but is harmful more often. |
| Key words: associated transaction associated transactor company |
