Research To That Supervision Of The Related Trade In Listed Company

Related transaction to accompany by company development to make enterprise and regardcompany as various interests subject ordered to connect (i.e. related each side, such asshareholder, director, creditor, etc.) produces.In the market economy, the related transaction is one normal economic phenomena, often isinevitable, also the non-law forbids behavior. The reasonable related transaction can enhance theenterprise operation efficiency and the market competitive power. It is favorable factor of themarket economy fast development, but the unreasonable related transaction will transfer profit ,makes the false accounting information, evades tax payment and so on the malignant andnegative function. In the present, our country capital market has not become perfect yet, so thenegative effect that produced by the unreasonable related transaction attracted us to pay moreattention.I will adopt and standardize the analytical method, categorized statistic method, and the method that staticanalysis combined with dynamic analysis on research .This paper according to the relatedtransaction of our country's listed company and its supervising and managing present situation,analysis the malpractice and the insufficiency which in related transaction supervision . In viewof the problem in the related transaction and its supervision in our country's listed company, andprofit from advanced experience in the related transaction supervision in overseas, I hope to putforward the correct proposal on the related transaction supervision system of our country.Especially proposed pointed solution to the question that our country state asset which drainsthrough the connection transaction.