关联购销

1

在2001年会计管制政策出台前，股市对于关联购销总量变动没有反应；

Since the accounting regulation policy was carried out in 2001 , however , price manipulations get restrained ;
2

关联方购销带来的低现金流和高坏账风险。

Risk of low cash flow and high bad debt resulted from purchase and sale of related parties , To measure financial risk of related party transaction , we introduce the modern enterprise financial value theory .
3

关联担保与其他利益转移方式如非公允价格关联购销、资金占用、高额派现等相比，具有其特殊性，即关联担保是风险很大的利益转移方式。

Compared with the other method of interest transfer , such as connected transaction based on unfair price , connected fund occupation and distributing much dividend , connected guarantee behavior has its particularity . That is it involves enormous risk .