摘要
关联方交易是市场经济条件下的必然产物。从关联方关系的认定、关联方交易的判断和类型入手,介绍了关联方披露的有关内容,阐述了不规范关联方交易的危害,并从4个方面提出了规范关联方交易的措施。
The related-party transaction is an essential product under the condition of the market economy. Starting from the affirmation of related-party relationship,and the judgment and type of related-party transactions,this paper introduces some relevant contents of related -party disclosure,expounds the harmfulness of abnormal related -party transactions,and puts forward some measures for normalizing the domestic related-party transactions from four aspects.
出处
《科技情报开发与经济》
2009年第26期107-109,119,共4页
Sci-Tech Information Development & Economy
关键词
关联方关系
关联方交易
关联方披露
related-party relationship
related-party transaction
related-party disclosure
