摘要
如何正确认识全球范围内企业集团的关联交易及相关的风险是当前会计实务中的一项重要课题。文章从全球视角下企业集团关联交易入手,阐述了全球范围内企业集团中关联交易的三种主要风险,并提出了相应的对策。
How to recognize the risk of inter-company is an important project in accounting in a global group. From the risk of inter-company trade under the global view, this paper introduces the three main risks of inter-company and then proposes the resolve methods to prevent it.
出处
《改革与战略》
北大核心
2008年第10期114-116,共3页
Reformation & Strategy
关键词
关联交易
风险分析
对策
inter-company
risk analysis
resolve method
