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中国电信集团内部关联交易的特征及动机研究
引用本文:彭小娟.中国电信集团内部关联交易的特征及动机研究[J].长沙通信职业技术学院学报,2011,10(4):75-80.
作者姓名:彭小娟
作者单位:长沙通信职业技术学院,湖南长沙,410015
摘    要:关联交易是现代经济生活中经常发生和普遍存在的现象,文章通过对中国电信集团内部近三年的持续性关联交易进行分析,找出了其内部关联交易的特征,并根据其特征提出了中国电信集团内部关联交易的动机是改进效率,而不是选择机会主义,最后得出结论中国电信集团内部的关联交易不可避免,不能消除,将在中国电信集团内部广泛且持续地存在.

关 键 词:内部  关联交易  特征  动机

Research on features and motivation of internal connectedtransaction of China Telecom
PENG Xiao-juan.Research on features and motivation of internal connectedtransaction of China Telecom[J].Journal of Changsha Telecommunications and Technology Vocational,2011,10(4):75-80.
Authors:PENG Xiao-juan
Affiliation:PENG Xiao-juan (Changsha Teleeommunieations and Technology Vocational College, Changsha, Hu'nan, China 410015)
Abstract:Connected transaction is the common phenomenon in modern economic life. By analyzing the three-year continuous connected transaction in China Telecom, the features of the internal connected transaction have been found out. Then, the paper puts forward that the motivation of the transaction is to improve the efficiency, not to choose opportunism. In the end, it is concluded that the internal connection transaction of China Telecom is inevitable and ineliminable and it will exist in China Telecom widely and continuously.
Keywords:internal  connected transaction  feature  motivation
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