上市公司关联交易信息披露重构：基于价格共识形成的视角的开题报告

精品文档---下载后可任意编辑上市公司关联交易信息披露重构：基于价格共识形成的视角的开题报告摘要：随着经济全球化和市场化的推动，上市公司之间的关联交易愈发频繁。然而，关联交易信息披露不完善，依旧是影响上市公司透明度和信誉的普遍问题。本文旨在基于价格共识形成的视角来重构上市公司关联交易信息披露。首先，介绍了关联交易的概念、形式、利弊。其次，通过比较国内外有关法规和标准，总结了现行关联交易信息披露的缺陷。最后，从价格共识的角度出发，提出了建立客观的价格基准、制定透明的交易程序和实行日常监控与稽核等措施，以提升上市公司关联交易信息披露质量和水平。关键词：上市公司；关联交易；信息披露；价格共识；监管措施Abstract:With the progress of economic globalization and marketization, related party transactions between listed companies have become more frequent. However, the imperfect disclosure of related party transactions remains a common problem that affects the transparency and credibility of listed companies. This paper aims to reconstruct the disclosure of related party transactions of listed companies based on the perspective of price consensus. Firstly, the concept, form, advantages and disadvantages of related party transactions are introduced. Then, by comparing the relevant regulations and standards at home and abroad, the defects of the current disclosure of related party transactions are summarized. Finally, starting from the perspective of price consensus, measures such as establishing an objective price benchmark, formulating transparent transaction procedures, and implementing daily monitoring and audits are proposed to improve the quality and level of related party transaction disclosure by listed companies.Keywords: listed company; related party transaction; information disclosure; price consensus; regulatory measures.