The Regulation and Supervision on Related Party Transactions of Listed Companies

Related party transaction,as one of the three great challenges of the securities supervision,is always the key point of the securities supervision of countries all over the world.However,the characteristic of the ownership structure,equity structure and corporate governance in Asian countries and areas which differ from those in Britain and America,leads to the prevalence of the unfair related party transactions.For this reason,this paper has conducted a empirical research on the related party transactions of the listed companies for the past ten years or more in China,and put forward some proposals in respect of the regulation and supervision on the related party transactions of listed companies in China by analyzing the cause,new trends and features of related party transactions of listed companies in our country from value orientation,policy strategy,supervision routing,corporate governance and judicial relief.