發(fā)布時(shí)間：2018-05-01 18:28

  本文選題：整體上市 + 集團(tuán)公司　； 參考：《重慶工商大學(xué)》2012年碩士論文

【摘要】：關(guān)聯(lián)交易的兩面性使其成為中西方財(cái)務(wù)會(huì)計(jì)研究的熱點(diǎn)和難點(diǎn)問(wèn)題，而這一問(wèn)題隨著我國(guó)全流通時(shí)代的到來(lái)，尤其是在全流通時(shí)代背景下整體上市的實(shí)現(xiàn)而有望得到有效的解決。因此，運(yùn)用實(shí)際數(shù)據(jù)對(duì)集團(tuán)公司整體上市后關(guān)聯(lián)交易的變化，集團(tuán)公司整體上市后關(guān)聯(lián)交易對(duì)財(cái)務(wù)業(yè)績(jī)的影響以及整體上市能否有效解決大股東侵占中小投資者利益等問(wèn)題進(jìn)行分析已經(jīng)成為重要的研究?jī)?nèi)容。 本文在闡述整體上市相關(guān)理論，財(cái)務(wù)業(yè)績(jī)?cè)u(píng)價(jià)相關(guān)理論以及關(guān)聯(lián)交易相關(guān)理論的基礎(chǔ)上，對(duì)整體上市和關(guān)聯(lián)交易的現(xiàn)狀和實(shí)質(zhì)進(jìn)行了描述分析。同時(shí)，通過(guò)比較分析法，利用Excel、SPSS等軟件對(duì)整體上市前后關(guān)聯(lián)交易的變化、整體上市和未整體上市公司關(guān)聯(lián)交易的變化以及關(guān)聯(lián)交易對(duì)財(cái)務(wù)業(yè)績(jī)的影響進(jìn)行了描述性統(tǒng)計(jì)分析和獨(dú)立樣本T檢驗(yàn)分析。文章的最大意義在于彌補(bǔ)了前人由于樣本數(shù)據(jù)不足而無(wú)法對(duì)整體上市后關(guān)聯(lián)交易對(duì)財(cái)務(wù)業(yè)績(jī)的影響進(jìn)行的實(shí)證分析。研究結(jié)果表明，集團(tuán)公司整體上市后發(fā)生的關(guān)聯(lián)交易規(guī)模較整體上市前顯著減少，與同年未整體上市公司發(fā)生的關(guān)聯(lián)交易規(guī)模相比也較小，從而有效抑制了大股東侵占中小投資者利益的問(wèn)題。另外，整體上市后關(guān)聯(lián)交易有利于提升集團(tuán)公司財(cái)務(wù)業(yè)績(jī)，其中，購(gòu)買型關(guān)聯(lián)交易與集團(tuán)公司財(cái)務(wù)業(yè)績(jī)呈顯著正相關(guān)關(guān)系，而銷售型關(guān)聯(lián)交易與集團(tuán)公司財(cái)務(wù)業(yè)績(jī)呈正相關(guān)關(guān)系，但不顯著。文章最后從不同利益相關(guān)者角度出發(fā)，結(jié)合前文的研究提出了一些建議。 在研究方法上，本文采用規(guī)范研究和實(shí)證研究相結(jié)合，同時(shí)運(yùn)用比較分析的手段對(duì)整體上市前后、整體上市與未整體上市公司的關(guān)聯(lián)交易規(guī)模變化和不同進(jìn)行了探討，，從而為實(shí)證部分的研究奠定基礎(chǔ)，使得研究結(jié)論更具說(shuō)服力。
[Abstract]:The dual character of affiliated transaction makes it a hot and difficult problem in the study of financial accounting in China and western countries, and with the arrival of the era of full circulation in our country, Especially under the background of the whole circulation era, the realization of the whole listing is expected to be solved effectively. Therefore, the use of actual data to the group after the overall listing of related party transactions changes, It has become an important research content to analyze the influence of related party transactions on financial performance and whether the whole listing can effectively solve the problem of large shareholders encroaching on the interests of small and medium investors. On the basis of expounding the relevant theories of whole listing, financial performance evaluation and related party transactions, this paper describes and analyzes the present situation and essence of the whole listing and related party transactions. At the same time, by means of comparative analysis, using Excel SPSS and other software, the changes of related party transactions before and after the whole listing are analyzed. The changes of related party transactions and the impact of related party transactions on financial performance of listed companies are analyzed by descriptive statistical analysis and independent sample T-test analysis. The greatest significance of this paper is to make up for the previous empirical analysis of the impact of related party transactions on financial performance due to the lack of sample data. The results show that the scale of related party transactions after the group company is listed as a whole is significantly lower than that before the whole listing, and compared with the scale of the related party transactions that did not occur in the whole listed company in the same year. Thus effectively restrain the large shareholders from encroaching on the interests of small and medium investors. In addition, the related party transaction after the whole listing is beneficial to improve the financial performance of the group company, among which, the purchasing related party transaction has a significant positive correlation with the financial performance of the group company. The sales-related transactions and group financial performance positive correlation, but not significant. Finally, from the perspective of different stakeholders, combined with the previous study, some suggestions are put forward. In terms of research methods, this paper combines normative research with empirical research, and discusses the changes and differences of the scale of related party transactions between the whole listed companies and the non-listed companies before and after the whole listing by means of comparative analysis. So as to lay a foundation for the empirical part of the study, make the conclusions more convincing.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.51;F275;F224

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 錢熙文;;關(guān)于集團(tuán)公司內(nèi)部交易關(guān)聯(lián)交易探討[J];時(shí)代金融;2013年17期

本文編號(hào)：1830564