关联方关系及其交易的信息披露问题

上市公司关联方关系及其交易一直是证券市场关注的热点问题,对这一事项的信息披露是财务报表附注中的一项重要内容.因为关联方关系及其交易不同于-般的公司间关系及交易,有其自身独具的特点,因而成为投资者决策的一条主要依据.从中报和年报的总体来看,大部分上市公司能够比较客观、清楚地披露该项事宜,但仍然有一些上市公司不能按照准则要求去做,在信息披露中暴露出一些问题.因此,不论关联方关系及其交易的信息披露还是关联交易本身都有待于进一步规范.

Problem on Financial Information Disclosure of Relationship and Trade Between Interconnected Enterprises

Relationship and trade among interconnected companies are always focus problems in securities market. This information disclosure is an important part in financial reports. Relationship and trade among interconnected companies have their own special features and ape deferent from those among noninterconnected companies. This information is one of the most important basis for investor's decision. Seen from financial reports of companies in our country, most companies can disclose this information objectively and clearly, but there are still some companies which can' t do so according to standards. some problems have been exposed, so both disclosure of relationship and trade among interconnected companies and trade among them are should be improved.