学士学位论文(会计专业)-word资料(精).doc

安徽工业大学毕业设计(论文)说明书共页第1页┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊安徽工业大学毕业论文(设计) 题目:我国上市公司关联方交易的探讨——基于现金流视角安徽工业大学毕业设计(论文)说明书共页第2页┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊摘要近年来, 随着国内经济的不断发展, 市场竞争趋于激烈。企业要想抵御其他各种风险, 并在激烈的竞争中立于不败之地, 有着利害关系的企业之间会形成战略联盟或企业集团。因此, 关联方交易发生频率越来越频繁,在交易比重中的份额越来越大,其影响也越来越广泛。众所周知, 上市公司关联交易是一把双刃剑。然而, 利用关联方交易谋取不正当利益的情况越发频繁。所以, 国内对关联方交易的监督力度越来越大, 甚至通过各种方式限制关联方交易的发展。事实证明, 关联方交易是不可避免的。所以, 如何对关联方交易特别是上市公司关联方交易的监督成为研究的重点, 本文分析的重点是上市公司关联方交易分别与现金流和自由现金流的关系。通过分析理解它们之间的相互关系,分析经营现金流指标和自由现金流指标在对企业价值和经营状况中分析优势,说明自由现金流指标在对上市公司关联方交易分析中的优势;再以自由现金流为连接点,分析上市公司关联方交易与投资效率之间的关系。同时, 提出应对上市公司关联方交易加以合理利用。最后,本文提出对未来上市公司关联方交易发展趋势的看法。关键词: 上市公司关联方交易自由现金流投资效率 Abstract In recent years, with the continuing development of the domestic economy, petition is ing more and more intensive. To withstand risks of business and keep an invincible position in the petition, the panies will form a strategic alliance or enterprise groups with each other . Therefore, the related party transactions of e nterprise -g roup s e more frequently, the proportion of the share trading growing , and its influence more widely. As we all know, the related transactions of the panies isa double-edged sword. H owever, the related parties of the panies, driven by self-interest, "hollow out" i mproper benefit. An d the s ituation is more often and more widely. Therefore, domestic supervision of the related party transactions is growing, and even restricted the development of the related party transactions by various ways. Proved, the related party transaction is unavoidable. So, how to monitor the related party transactions of the panies have e the research focus This paper focuses on the relationship between the related party transactions of the panies and each the cash flow and free cash flow. Underst an d ing the relationship between them by analyzing, analyzing the advantages of cash flow from operations and free cash flow index of the value of the analysis in the enterprise and business conditions , showing adva