As a matter of fact , the final decision was controlled in the hands of a few people . so it is likely that they will carry out affiliated trades for their own purposes , and the large body of investors " interests were out of protection . the multi purposes in policy decision lead to the mutual existence of trading profits and adventures 而在关联交易的决策体系中,关联交易决策主体的权力配置是有层次性的,事实上,上市公司关联交易的最终决策权控制在为数极少的几个人手中,少数几个人完全叶能为自己的利益或小集团的利益而进行关联交易,从而实际上一大部分投资者的利益是得不到保障的。
In our securities market , rpt among listed companies put up the character of unfair . so there arises a hot discussion about rpt in our country . and the rpt is now regulated from the aspects to the accounting principles , securities market law and tax law , etc . after the review of the literatures about the rpt , i found that the transfer price is the key factor in a rpt , because it decides who will benefits in it and who will get loss 就其经济影响而言,一方面,关联交易可以节约交易时间,提高交易效率,从而降低交易的成本;另一方面,由于其发生在特定的交易主体之间,在信息不对称的情况下,由关联方构成的内部利益集团可能利用其对公司的控制力或影响力通过人为曲解交易条件、虚构或者转移企业利润等方式来操纵交易,来谋取个人或小集团的不正当利益。