Related party transactions (RPTs) by listed companies have been a significant phenomenon in China「s economical activities.
上市公司关联交易是我国经济生活中的一个重要现象。
Related party transactions have the motivation of improving efficiency, as well as the opportunism motivation.
关联交易既可能有改进效率的动机,也有机会主义的动机。
Related party transactions are generally considered as the tools and means of controlling shareholders 」tunneling and expropriation.
普遍认为关联交易是控股股东进行利益剥夺的工具和手段。