Summary:
The trade of affiliated party is a kind of special trade form. The trade of affiliated party of the listed company of our country is accompanied by the setting-up of the modern enterprise system of our country but the appearance, and the fierce international competition that bring with the deepening of the economic system reform of our country and accession to the WTO becomes sharper and complicatedder. Between the affiliated enterprises in order to achieve the goal of regulating profits, glossing over the report form, perhaps exist and shift income and expenses each other, handle the trade price of affiliated party, internal assets transfer, expenses bear, accord with matching principle, circulate necessary funds expense share the question such as being unreasonable each other. This influence listed company financial statement getting just and sound, may cause investor appear the decision fault directly, trade of affiliated party and paying attention to just and sound more and more by people. On the security market of our country, a lot of listed companies make use of related trade to gloss over the achievement or export profits, interests of the minority stock holder while endangering seriously. Thesis this on the basis of defining the relevant concepts of trade of affiliated party, store current situation in analyze to of our country listed company affiliated party trade, have put forward the countermeasure of standardizing trade of affiliated party of listed company.
Keyword: Listed company, the trade of affiliated party, the disclosure of information, the countermeasure