This paper concentrating on the impact of related transactions on corporate performance, takes the period from 2016 to 2018 as the research interval referring to three years, selects all a-share listed companies in the stock exchange of Shenzhen and Shanghai as the selection range of the samples, and establishes a multiple regression model applying empirical research method to explore the impact of related transactions on corporate performance in detail. First and foremost, the model is used to conduct regression analysis on the sample as a whole, and it is found that there is a positive correlation between related transactions and corporate performance of listed companies in China. Additionally, this paper enter virtual variable into the model and divide the samples into multinational companies which is the basic group and non-multinational companies representing to comparison group to compare the degree concerning the positive impact of related transaction. It comes to a conclusion that the positive impact of related transactions on the performance of multinational companies is more significant than that of non-multinational companies..Finally,this paper puts forward reasonable and effective suggestions for the related transactions of listed companies in China on the basis of the above conclusions.