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关联交易管理是企业管理中的一项重要组成部分,许多公司、尤其是上市公司都制定了相关的关联交易管理制度。关联交易既具有促进公司规模经营,减少交易过程中存在的不确定性、降低交易成本、有助于公司集团整体战略目标的实现等积极作用;也存在违背市场公平竞争原则,在关联方之间转移资金和利润,进而损害公司和股东利益等诸多负面影响。加强对关联交易的监管,提高关联交易披露的规范性,对于保护投资者的合法权益,特别是中小股东等弱势群体的合法权益,维护证券市场的繁荣与稳定具有重要意义。
Related party transactions management is an important part of business management, and many companies, especially listed companies, have formulated the related-party transaction management system. Related party transactions not only promote the scale of the company, reduce the uncertainty of the transaction process, reduce transaction costs, contribute to the overall strategic goals of the company group to achieve a positive role; there are also contrary to the principle of fair competition in the market, between related parties The transfer of funds and profits, thus undermining the interests of companies and shareholders and many other negative effects. Strengthening supervision over related party transactions and raising the standardization of disclosure of related party transactions are of great significance for protecting the lawful rights and interests of investors, especially the vulnerable groups such as minority shareholders and safeguarding the prosperity and stability of the securities market.