关联交易信息的核心质量——层次结构及实现途径

The Core Quality Characteristics of Related Transaction Information: Structure and Realization

通过对关联交易的组织理性和社会成本进行简要的经济学分析,从节约社会成本的角度,借助FASB"财务会计信息质量的层次结构模型",构筑了一个关联交易信息的核心质量层次结构,同时,从我国有关关联交易会计规范颁布和变迁的角度,分析现有关联交易信息质量的实现途径及不足,并提出相关改进建议。

Beginning with a brief economic analysis of the organizational reasoning and social cost and allowing for the desire to reduce social cost, the paper sets up, by making use of the “FASB hierarchical model of financial data quality”, a hierarchy for the core quality characteristics of related transaction information. Referring to the issuance and changes in the accounting conventions concerning related transactions in China, efforts are made to trace the realization of the data quality and the defects involved, and some improvements are also proposed.