摘要
一定的关联交易,可以降低交易费用,改善企业的财务状况,实现行业结构优化。但由于关联交易与市场公允价格之间的差异导致不同形式的利润转移,过分偏离市场价格的关联方交易转移定价势必对市场各参与主体的利益产生影响。我国会计准则对关联交易的核心问题即是定价政策的规定不足,对关联交易的价格加以规范,是保护中小投资者利益不受损害的关键所在。
Certain related transaction could reduce trade expense, improve the financial status of enterprise and realize optimization of industry structure. The difference between related transaction and fair price in market could result in various profit transfer. If the transfer price of the related party＇s transaction deviates from the market price too much, every participated entity in market is bound to be influenced. The accounting standard of our country has insufficient transaction price is the key regulations about the policy of related transaction price. To standardize the related point of protecting small and medium investors＇ profits.
出处
《重庆教育学院学报》
2008年第3期89-90,93,共3页
Journal of Chongqing College of Education
基金
重庆教育学院科研课题(200754)
关键词
关联交易
定价
上市公司
股东
related transaction
transfer pricing
listed company
shareholder
