关于上市公司关联方关系及其交易披露的比较分析

A Comparative Analysis on the Relation among a Listed company and Its Related Parties and Their Transaction Revealing

本文严格以财政部《企业会计准则———关联方关系及其交易的披露》及其指南为依据 ,对上市公司关联方关系及其交易的披露状况及其特征进行探讨。采取比较分析和列联表分析的方法 ,对样本公司逐一进行分析 ,考察了其关联方关系及其交易的披露现状与特征 ,从中发现公司披露状况因公司业绩好坏有所差别 ,并由此进行了原因分析。

In a strict accordance with 'Enterprise Accounting Standards-the Relation to the Related Parties and Their Transaction Revealing' issued by the State Financial Ministry, the paper conducts a probe into the relations among a listed company and its related parties, the conditions of their transaction revealing and their features. Specifically, by means of comparative and tabulated analysis it finds the differences in the conditions of the transaction revealing because of the company achievements and gives also a cause-effect analysis about it.