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| 汇源果汁关联交易内部控制问题研究
【摘要】随着我国证券市场的发展，关联交易的情况在我国上市公司的日常经营中普遍存在。关联公司之间的销售业务、采购业务、担保业务等业务更加频繁，而且互相持股的公司之间的联系更为隐蔽，使得现代公司关联交易显现出多样化、隐蔽性、不轻易披露等的特点。本文选择汇源果汁集团公司2017年关联交易严重违规事件的具体案例，对汇源果汁案例的违规关联交易事件和日常关联交易情况展开深入的研究分析，找出上市公司关联交易过程中内部控制管理问题，提出加强上市公司关联交易内部控制的措施。
【关键词】关联交易;内部控制;信息披露
【Abstract】With the development of China's securities market,related party transactions are common in the daily operation of listed companies. The sales business, purchase business,guarantee business and other businessbetween affiliated companies are more frequent, and the relationship between companies holding mutual shares is more hidden, which makes the modern company's affiliated transactions show the characteristics of diversification, concealment and not easy to disclose. This paper selects Huiyuan Juice Group Company's specific cases of serious violations of related party transactions in 2017 to conduct in-depth research and Analysis on the violations of related party transactions and daily related party transactions in Huiyuan Juice case,finds out the internal control management problems in the process ofrelated party transactions of listed companies, and puts forward measures to strengthen the internal control of related party transactions of listed companies.
【Key words】Affiliated transaction; Internal control; Information disclosure
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