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国有股权转让或潜藏国资流失问题 监管关注权属清晰与程序合法性
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处罚金额披露比照适用交易金额披露标准 具体实践综合衡量影响程度
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法规强调独立核算与承担风险 关联方非经营资金占用妨碍财务独立性
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关联方同业经营侵蚀独立性 上市审查关注独立面向市场获取业务能力
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美化报表动机涉及提高股价与满足财务指标 监管强调中介机构全面自查
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