The Research On Information Disclosure Of Related Party Transactions Of Listed Companies In China

There are many factors such as the lack of standard and imperfect etc. in the capital market in our country, which make related party transactions play an important role in listed companies. There still exist many problems of the information disclosure in financial report about the affiliated party relations and the affiliated party transactions. Compared with general business transactions, related party transactions are often less of fairness of financial statements, they affect not only the earnings quality and the accounting information quality of listed companies, but also lawful rights of listed companies and the stakeholder seriously, and then set back the rapid and stable development of capital market. As a result, it is extremely urgent to regulate information disclosure of related party transactions in listed companies.This research is mainly based on the new edition of accounting standard, sets about the definition of the related party and the related party transaction. It systematically analyses the reason, influencing factors and existing problems of information disclosure of related party transactions. And then it positive analyses the data of information disclosure of related party transactions of listed companies in Shanghai. The research gives standard advice that supervises effectively information disclosure of related party transactions by means of combining theory and solid evidence.This research can be divided into six major parts:First: Introduction. This part sets forth the background and significance of this research, research situation at home and abroad, method, thought and framework.Second: Basic theory Research. It defines the basic connotation of the related party and the related party transaction of listed companies, and then analyses characteristics and roots of related party transactions.Third: Content research. Basic on the information disclosure of related party transactions of listed companies in our country, it respectively studies influencing factors, defect and relevant rules.Fourth: Positive analysis. The data of positive analysis is from Shanghai Stock Exchange. It is based on index stock companies and special treatment companies of listed companies, and then reaches the cause of formation through analyzing information disclosure of related party transactions of recent annual financial report of these two kinds of companies.Fifth: Suggestions. It gives some advices to perfect information disclosure of related party transactions based on the existing problems of listed companies in our country.Sixth: Conclusion and outlook. It concludes this paper, and then gives advances on related party transactions of listed companies in our country.