关联方交易

在最近于吉隆坡召开的一次国际公司治理网络会议上，43%的与会者在一次互动投票中表示，关联方交易是亚洲首次公开发行（ipo）交易中最大的风险。

At a recent international corporate governance network conference in Kuala Lumpur 43 per cent of the attendees in an Interactive poll saw related party transactions as the biggest risk in Asian initial public offerings .

收入确认政策也受到非常严密的调查，因为这些政策的变动可能暗示出现了严重的现金流问题；另外，旨在夸大销售额或制造人为销量的关联方交易或“循环”（roundrobin）交易颇为常见。

Revenue recognition policies are also examined very closely , as changes in such policy can be indicative of serious cash flow problems ; in addition , related party transactions or " round robin " transactions to inflate sales or create artificial sales volume are common .

序列分析结果显示，C.上市公司与控股股东关联方交易的规范

The homology between C. On the Related - Party Transactions between a Listed Company and Its Holding Company

去年6月，美国做空集团浑水（muddywaters）指控该公司虚报资产，并利用关联方交易欺骗投资者。

Last June , muddy waters , the US short selling group , accused the company of overstating its assets and using related-party transactions to defraud investors .

关联方交易的客体形式多样，既有有形的，又有无形的，具有广泛性；

The objects in related transactions are usually various in forms .

第二部分为关联方交易下的资产重组。

The second part discusses asset reorganization of related party transaction .

上市公司关联方交易信息披露的研究

To be Listed is Connected the Transaction Information Disclosure the Research

上市公司与控股股东关联方交易的规范

On the Related-Party Transactions between a Listed Company and Its Holding Company

防止利用关联方交易操纵利润的方法

Methods of Preventing Rigging Profits by Using the Relating Parties ' Business

重构关联方交易会计规范的设想

A Suggestion on Reconstructing the Accounting Regulation in Related Transaction

我国上市公司的许多关联方交易，就是这样的盈余管理行为。

Many relative party transactions in listed companies belong to this category .

经常会存在秘密的关联方交易和利益冲突。

There are often undisclosed related party dealings and conflicts of interest .

上市公司关联方交易转移定价分析

Analysis of Transfer Price in Related Transaction of Listed Companies

关联方交易会计规范的不足及完善

Accounting Regulation of Related Party Transaction : Insufficiency and Perfection

关联方交易的特点及披露原则

Features of the Related Party Transaction and the Disclosure Principles

关联方交易的制度根源与监管启示

The Original System and Regulatory Revelations of Related Party Transactions

关联方交易收益处理问题探讨

A Discussion on the Income Transactions of the Parties Involved

关联方交易并没有对企业价值产生较明显的影响。

Related transaction does not have significant influence on the corporate value .

关联方交易对会计报表的粉饰及其识别

Whitewashing on Accounting Statement by Related Trade and Its Identification

中国上市公司关联方交易内部控制研究

Research on Listed Companies Related-Party Transaction Internal Control in China

关联方交易是一种特殊的交易形式。

Related transaction is a special form of transaction .

关联方交易主体的地位在法律形式上平等，但在经济实质上并不平等；

The related parties are equal in legal , but not in economics .

纳税与受益&提高公民纳税意识之我见试论关联方交易转移定价规范

Tax and Benefit On the Regulating of Related Transactions

关联方交易具有与一般市场交易不同的性质特征。

Connected transactions have some special quality and characteristics different from common trades ;

基于关联方交易的舞弊导向审计研究

The Fraud-oriented Audit Research Based on Related Party Transactions

关联方交易是现代经济社会中普遍存在并且经常发生的交易行为。

Related party transactions are prevalent and frequently occurring in the modern society .

本文在说明关联方交易审计重要性的基础上，分别论证了关联方的审计和关联方交易的审计两个大问题。

The paper studies two issues in transaction auditing and analyzes their importance .

关联方交易的实质及对会计报表信息影响的分析

The Nature of the Related Party Transactions and Its effects on Financial Statement Information

关联方交易的财务分析

Analyses the Financial Affairs of Association Bargain

试论关联方交易转移定价规范

On the Regulating of Related Transactions