Research On Related Transaction And Information Disclosure Of Letv

With the development of the market economy,related party transactions complicate unceasingly,the connection transaction behavior of listed companies is becoming more and more hidden,in the face of the current economic situation in our country,how to analyze the existing related transaction of listed company information disclosure status,related party transactions behavior is legal compliance is to study in this paper.This is taken for fun depending on the group's listed subsidiary,le networks as a case,le networks as a representative of private enterprises,the connection transaction behavior has been controversial,this article will use the example analysis of networks connected transaction of listed company information disclosure problems and improvement Suggestions are put forward.The content mainly includes the following parts:first,related transaction theory and related regulation analysis.Through the analysis of domestic and foreign accounting standards and related regulations on the definition of related parties and related transaction concepts,the comparison of their similarities and differences.Of related party transactions types of classification standard in our country,its specific content mainly includes buying and selling goods,of the assets other than buying and selling goods,providing services,guarantees,financing,leasing,transfer of agents,research and development projects,the license agreement,etc.,clear the current situation of related transaction information disclosure of listed companies in our country.Second,letv related transaction and information disclosure.This part first introduces the basic situation of networks,as music depending on the group's largest listed subsidiary,le networks and related party transactions both quantity and amount for its trade a large proportion of the total.Third,the link transaction analysis of letv.In miniaturization:a comprehensive understanding of the connection transaction situation,on the basis of this section to le networks of related party transactions,related party transactions.It also calculates the ratio of its solvency,operational capacity,profitability and development capacity and analyzes the economic consequences and impacts of its related transactions.Fourthly,Suggestions on the improvement of related transaction of letv network.Based on the above analysis of the related transaction of letv network,this part will make Suggestions on the related transaction behavior standard of letv network and the improvement of corporate governance and related regulation.Related party transactions from within the company,considering miniaturization:impact on its parent company and related parties are relatively large,so should strengthen the internal structure of the company management,adjust the structure of the company's equity,the independent director system and perfect the small and medium-sized shareholders protection mechanism;From the external consideration,we should strengthen the supervision mechanism of listed companies,further improve the information,and provide references for the orderly development of related transactions of listed companies in China.