关联方关系

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

本文即在此领域进行探索，以2002年沪深两市所有上市公司为样本，对关联方关系以及关联往来、交易进行了全貌式的研究。

This paper attempts to explore in this field , uses all the Chinese listed companies in the year 2002 as the sample and provides a whole research on related party relationships , related party accounts and transactions .

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

关联方关系及其交易的审计问题研究

An Analysis of the Auditing of Related Party 's Relevance and Its Transactions

对关联方关系及交易的理解及其在财务核算与管理中的意义

Comprehension on related part relation and trade and significance in financial affair examination and management

企业会计准则对关联方关系界定存在问题的思考

Reflections upon Problems Existed in the Definition of Correlative Party Relationship in Enterprise Accounting Regulations

关联方关系及其交易会计信息披露：我国上市公司的探讨

Accounting Information Disclosure of Related Party Relationship and Transactions : Analysis on the Listed Companies in China

本文主要阐述了关联方关系及其交易对企业会计核算、监督的重要意义。

The paper explains an important significance of related part relation and trade to accounting examination and supervision .

本文第一部分介绍了关联方关系的含义及关联交易的特点。

The first part introduces the meaning of the relationship between related parties and the characteristics of related trading .

因此，在我国如何规范企业关联方关系及其关联交易的披露问题显得迫切。

Therefore , how norm disclosure of related party relationships and transactions in china , it seem to be urgently .

在我国，伴随着证券市场的发展而出现关联方关系及其交易。

In China , related parties and related party transactions ( RPT ) appears along with the development of stock market .

关联方关系及其交易是伴随着跨国公司、母子公司制的广泛运用而出现的。

Related party relations and transactions occur as the system of multinational corporations and parent-subsidiary companies are widely applied in the world .

在财政部1997年5月颁布的《企业会计准则-关联方关系及其交易的披露中》，关联交易是指在关联方之间发生转移资源或义务的事项，而不论是否收取款项。

" Related party transaction " ( RPT ) means a transaction in which resource or liabilities are transferred between related parties .

关联方关系及交易普遍存在是市场经济发展的必然，在日常经济活动中具有广泛的影响作用。

The related part relation and trade is a certainty of market economy development , it has an extensive influence in everyday economical action .

较之旧准则，新准则对于关联方关系及交易的界定和披露等方面做出许多了新的补充和完善。

Compared with the old accounting standards , the definition and disclosure of related party transaction in the new one have made lots of new completion and supplement .

数据结果表明，我国上市公司与关联方关系密切，关联交易发生频繁且金额巨大。

Results in this paper imply that Chinese listed companies have very close relationships with their related parties , the transactions between them are frequent and the amount is huge .

第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。

Article5When determining whether or not a non-monetary assets transaction is commercial in nature , an enterprise shall pay attention to whether or not the transacting parties are connected ones .

上市公司关联方关系及其交易对经营活动现金流量的影响系统理论研究并不多，笔者在此基础了提出自己的观点与建议。

Proposal of the listed company and trade relations with business activities , cash flow of the system theory research is not on that basis , the writer have put forward his proposals .

《企业会计准则&关联方关系及其交易的披露》等一系列会计法规的颁布是否能够有效地约束上市公司的非公允关联方交易是本文主要关注的问题。

It is this thesis 's focus that whether a series accounting laws and regulations ' publishing , like Enterprise Accounting Standards - the Disclosure about the Relationship and Transaction with Related Parties , can effectively restrict the list corporations ' activity .

第三章面向设备工程形成过程分析了关联方之间关系，建立了它们之间的关系模型并提出了设备工程监理服务的概念及其工作内容、流程。

The third chapter has analyzed the connection between every relation in the plant engineering forming process , has established the relational model between them and put forward the plant engineering consultants service concept and the work content .

由于缺乏完善的法律规制措施，以及证券市场尚不成熟，再加之上市公司关联方之间的关系错综复杂，导致我国上市公司的关联交易大多数为非公允性关联交易。

Because the lack of proper legal regulation measures , as well as the stock market is not yet mature , and the complex relations between related parties of the listed companies . Majority related transactions of listed companies in China are non-fair .

第1章主要阐述了关联方及关联方关系的判断标准、关联方交易的类型和利弊。

Chapter 1 explained the related party 's concept : the type , pros and cons .

我国会计准则没有给出关联方的定义，但给出了判断关联方关系的基本标准。

Our accounting standard has not provided the definition of related party , but provides the basic standard of judging the relation of affiliated party .

关联方之间发生交易的，应当披露关联方关系的性质、交易类型和交易要素。

Where there are related party transactions , the nature of the affiliated party relationship , the types of transactions and the essential elements of the transactions shall be disclosed ;

我国关联方交易会计规范存在的不足主要有：（1）对关联方关系范围的界定过于狭窄，完全忽视了隐性的关联方关系；

In our country , the main insufficiencies in the accounting regulation of the related party transaction are : ( 1 ) the extension of the related party relationships is defined too narrowly , with the recessive related party relationships completely neglected ;

本文以金融控股公司的内部关联交易为题展开，分为四个章节，主要内容如下：本文第一章首先对金融控股公司的定义及其关联方、关联关系、关联交易界定做了具体说明。

Related party transactions within the financial holding company to start is divided into four sections , the following major elements : The first chapter , the definition of the financial holding company and its related parties , affiliated , related party transactions as defined in specific instructions .