| In recent years, the related party transactions became the main means to the listed company of our country to acquire a qualification of allotment of shares or turn loss to profit and avoid to be special treatment or Particular Transfer . From the practices, most of the transactions are unmarketable. The property that the related party transactions involved is unequal in value with latent economic income, sometimes even exists huge difference. The listed companies when meet the difficult position can rectify the return quickly operate by the unequal related party transactions. Therefore, the related party transactions of the listed company become a stress and a difficulty to the stock market. So far, the government has made a series of law and rules to regulate the related party transactions, so that they can be more reasonable. But, there still exist some questions. This text try to study how to control the related party transactions of listed company by investigating the current situation the related party transactions and analyzing the main means of the transactions. And then, the author will appraise the monitoring system in China comparing with foreign countries'. In the end, the author will put forward some advices to perfect the listed company' related party transactions.The whole text is divided into four parts: the first part introduces the origin of the related party transactions and analyze why the related party transactions come into being, and tell the meaning of this study. The second part introduces the development of the related party transactions both at home and abroad. The third part survey the current situation of the related party transactions, analyze the main means of the transactions, point out the problems existed. The final part introduces the development of the related party transactions' monitoring abroad, and appraise the measure to control the related party transactions at present, at last, the author put forward some suggestions. |
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