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  本文選題：整體上市 + 集團公司��； 參考：《重慶工商大學》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務會計研究的熱點和難點問題，而這一問題隨著我國全流通時代的到來，尤其是在全流通時代背景下整體上市的實現(xiàn)而有望得到有效的解決。因此，運用實際數(shù)據(jù)對集團公司整體上市后關(guān)聯(lián)交易的變化，集團公司整體上市后關(guān)聯(lián)交易對財務業(yè)績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題進行分析已經(jīng)成為重要的研究內(nèi)容。 本文在闡述整體上市相關(guān)理論，財務業(yè)績評價相關(guān)理論以及關(guān)聯(lián)交易相關(guān)理論的基礎(chǔ)上，對整體上市和關(guān)聯(lián)交易的現(xiàn)狀和實質(zhì)進行了描述分析。同時，通過比較分析法，利用Excel、SPSS等軟件對整體上市前后關(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)交易對財務業(yè)績的影響進行了描述性統(tǒng)計分析和獨立樣本T檢驗分析。文章的最大意義在于彌補了前人由于樣本數(shù)據(jù)不足而無法對整體上市后關(guān)聯(lián)交易對財務業(yè)績的影響進行的實證分析。研究結(jié)果表明，集團公司整體上市后發(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題。另外，整體上市后關(guān)聯(lián)交易有利于提升集團公司財務業(yè)績，其中，購買型關(guān)聯(lián)交易與集團公司財務業(yè)績呈顯著正相關(guān)關(guān)系，而銷售型關(guān)聯(lián)交易與集團公司財務業(yè)績呈正相關(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)范研究和實證研究相結(jié)合，同時運用比較分析的手段對整體上市前后、整體上市與未整體上市公司的關(guān)聯(lián)交易規(guī)模變化和不同進行了探討，，從而為實證部分的研究奠定基礎(chǔ)，使得研究結(jié)論更具說服力。
[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.
【學位授予單位】：重慶工商大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.51;F275;F224

【引證文獻】

相關(guān)期刊論文 前1條

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

本文編號：1830564