谈强化关联交易的信息披露规范

On the Strengthening of the Information Disclosure Norm about Related Transaction

关联交易的价格操纵侵害了国家、中小投资者的利益。抑制价格操纵的关键是强化信息披露规范。企业会计准则应对关联交易的定价方法、重要性界定以及信息披露的要求 ,作出更加详细可行的规范 ;应加强企业内部监督、社会监督和国家监督 。

The price operation of related transaction can damage state benefit and the benefit of medium and minor investors. The key to the restriction of price operation is that the information disclosure norm should be strengthened. Then the Specific Accounting Standard should provide more detailed regulations for the pricing and importance evaluation of related transactions as well as the requirements on information disclosure, and only when those supervisions from enterprises, societies and the state are remarkably strengthened can the information disclosure norm be guaranteed..