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

本文将会计规范、税收征管法规和证券监管法规中有关关联方关系的定义及关联方交易的认定的内容进行了详细的比较,分析了三者之间的异同,并相应提出了个人研究的见解。

This articlecomprehensively compares thedefinitions of related partyrelationships and the identification ofrelated party transactions among theaccounting rules, taxation rules andsecurities regulations, and puts forwardthe author's notes.