关联方

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 .

瑞金矿业（RealGoldMining）的德勤审计师也辞任，称这家中国矿产公司未能披露涉及关联方的重要信息。

It also resigned as auditor of Real Gold Mining , saying that the Chinese miner had failed to disclose material information involving related parties .

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 .

广州CF公司与关联方所进行的交易主要为劳务交易，关联交易额每年超过1500万元。

The main transaction between GZ CF and its associated parties is service , the annual associated transaction value is up to over 15 million yuan .

中国医疗技术（ChinaMedicalTechnologies）&2011年12月，Glaucus指控这家在纳斯达克上市的中国医疗设备生产商存在会计造假，且对其董事长关联方拥有的一家公司支付过高款项。

China Medical Technologies , Inc. & In December 2011 , Glaucus accused the Nasdaq-listed Chinese medical device and equipment maker of accounting fraud and overpaying for a company owned by parties related to the chairman .

阿里巴巴表示，该计划已得到包括古永锵（VictorKoo）、成为基金（ChengweiCapital）及其关联方在内的优酷创始股东的支持。

Alibaba said it had made the proposal with the support of the founding shareholders of Youku , including Victor Koo , Chengwei Capital and their affiliates .

Glaucus认为，首钢资源夸大了利润率，并对关联方的煤矿出价过高。

The research firm said it believed the company inflated profit margins and overpaid a related party for coal mines .

通过进一步的研究，我们发现，跨行业重组和关联方重组显著地改善了企业的业绩，但是ST公司的重组没有改善企业的业绩，这和财务指标法的研究结论不一致。

With further analyze , we find that the restructuring of cross-industries and related parties improve their performance significantly , but the restructuring of ST companies do not as well , which is different from the conclusion of financial index method .

英属维尔京群岛的监管申报文件显示，还存在通过关联方企业获得的更多贷款，这些贷款可能掩盖HTF股票对贷款违约的真实敞口&除非投资者充分了解所有条件。

The BVI filings show that there are additional loans through related-party companies that could mask the real exposure the HTF stock could have to loan defaults , unless investors were fully aware of all the conditions .

基于关联方网络的关联交易研究

A Study on Related Party Transaction based on Related Party Network

关联方关系及其交易相关制度之比较研究：定义与认定

Regulations on Related Party Relationships and Transactions : Definitions and Identification

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

委托控股股东及其他关联方进行投资活动；

Entrusting the controlling shareholder or other associated party to invest ;

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

转移定价是企业集团内部的关联方之间交易价格。

Transfer price is the price between multinational enterprises or affiliated enterprises .

会计信息披露各关联方关系的博弈分析

Game Analysis for Relatives ' Relationship of Accounting Information Disclosure

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 .