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论文编号：	10554
作者编号：	2120163047
上传时间：	2018/12/6 22:16:11
中文题目：	对拟上市公司关联交易的尽职调查与规范整改研究 ——以飞鹿股份为例
英文题目：	Research on the Due Diligence and Regulatory Rectification of Related Transactions for Companies Applying for Listing ——Take Feilu as an example
指导老师：	王全喜
中文关键字：	拟上市公司；关联交易；尽职调查；规范整改
英文关键字：	Listed company；Related transaction；Due diligence；Standardize rectification
中文摘要：	关联交易对企业的经营发展既有积极影响，可以降低其经营成本、减少交易费用、增强应对市场不确定性的能力；也有消极影响，可能影响公司的独立性、降低财务数据的真实性、损害中小股东的利益。 由于拟上市公司与关联方之间存在共同的控制方，共同控制方可以将关联交易按照其想要达成的目的的方向运行，但是企业的经营成果由各股东乃至债权人共同享有，造成了实质上的不平等。当共同控制方为了使拟上市公司满足IPO财务指标时，通过关联方伪造拟上市公司的经营数据，而在公司上市之后再将原从关联方转入至公司利润再转移出来，伤害了资本市场投资者的利益。 中介机构在拟IPO项目中，对关联交易问题的尽职调查与规范整改是其工作的重中之重。由于关联交易的存在，可能导致拟上市公司的经营业绩失真或者使得拟上市公司丧失可持续盈利能力。中介机构在报送IPO申请文件前，需要对拟上市公司的关联交易进行充分的尽职调查，全面了解掌握公司的关联交易情况，并按照监管审核的要求对关联交易进行规范整改。对关联交易的尽职调查与规范整改是中介机构在一个IPO项目中工作的重点，也是拟上市公司能否IPO成功的关键点。全面、精准的关联交易尽职调查与规范整改工作是对中介机构工作能力的考验，同时准确、到位的核查与整改工作也可以提高中介机构在IPO项目中的工作效率并得到甲方客户对中介机构工作能力的认可。 本文旨在通过案例讨论、分析关联交易的尽职调查与规范整改手段，在可控范围内提升关联交易问题的尽职调查效率与规范整改效果，以提高 IPO过程中审核通过率，并为中介机构在关联交易的尽职调查与规范整改工作提供借鉴。
英文摘要：	The related transaction has a positive influence on the business development of the enterprise, which can reduce its operating cost, reduce transaction cost and enhance the ability to deal with market uncertainty. There are also negative effects that may affect the company's independence, reduce the authenticity of financial data, damage the interests of small and medium-sized shareholders. Since there is a common controlling party between the proposed listed company and the associated party, the joint controlling party may operate the related transaction in the direction of the purpose it wishes to achieve. However, the operating results of the enterprise are shared by all shareholders and even creditors, resulting in substantial inequality. When the joint controlling party falsifies the operating data of the listed company through the related party to satisfy the financial index of the IPO. After the listing of the company will be transferred from the related party to the company's profit again transferred out, hurt the interests of capital market investment. In the project of IPO, due diligence and regularization of related transaction are the most important work of intermediary organizations. Because of the existence of related transactions, may lead to the performance of proposed listed companies to be distorted or listed companies to lose sustainable profitability. Before submitting the application documents for IPO, the intermediary institutions need to conduct adequate due diligence investigation on the related transactions of the company to be listed, and fully understand the related transactions of the company. And in accordance with the requirements of regulatory audit related transactions to carry out regulatory rectification. Due diligence and regulatory rectification of related transactions are the key points of intermediary agencies' work in an IPO project, and the key points of IPO success. Due diligence and standard rectification work on comprehensive and accurate related transaction is a test of intermediary organization's ability to work. At the same time, accurate and in-place verification and rectification work can also improve the efficiency of intermediary agencies in the IPO project and get the approval of the customers. The purpose of this paper is to improve the efficiency of due diligence and the effect of regulatory rectification in the controllable range through case discussion and analysis of due diligence in related transactions. In order to improve the approval pass rate in the process of IPO, and to provide reference for intermediary agencies in related transactions due diligence and regulatory rectification work.
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