会计财务管理专业 上市公司关联交易过程内部控制问题研究—以紫鑫药业为例

I上市公司关联交易过程内部控制问题研究——以紫鑫药业为例摘 要近年来，随着市场化和全球化的不断发展，中国企业集团发展迅速，在国民经济发展发挥着重要的影响。同时，关联交易虽是企业内部进行的行为，但具有不容易被外部监督的特点，上市公司可通过非关联交易转移交易，达到增加资金的目的。关联交易太多的话，还会增大其财务风险，影响公司可持续发展。因此，如何从内部控制的角度对上市公司关联交易行为进行控制是当前学术界研究的热点内容。本文对上市公司关联交易内部控制问题提供多方面意见，为相应政策法规的完善提供借鉴意义，以弥补一些不足。对我国上市公司可以提高保护意识，关于关联交易问题不断改善，以及不断修改完善内控制度，在经济环境下具有很大意义。关键词：上市公司；关联交易；内部控制；紫鑫药业； IIResearch On The Internal Control Of Related Party Transactions Of Listed Companies——Take Zixin Pharmaceutical, For ExampleAbstractIn recent years, with the continuous development of marketization and globalization, Chinese enterprise groups have developed rapidly and played an important role in the development of national economy. At the same time, although related transaction is an internal behavior of enterprises, it is not easy to be supervised by the outside. Listed companies can transfer transactions through non-related transaction to achieve the purpose of increasing funds. If there are too many related transactions, it will increase its financial risk and affect the sustainable development of the company. Therefore, how to control the related transaction behavior of listed companies from the perspective of internal control is a hot topic in the current academic and practical circles. This paper provides many opinions on the internal control of related transactions of listed companies, and provides reference for the improvement of relevant policies and regulations to make up for some deficiencies. It is of great significance ...