关联方交易的特点及披露原则

Features of the Related Party Transaction and the Disclosure Principles

在我国 ,会计信息失真的现象是比较普遍的。关联方交易因其非公平性是导致会计信息失真的一个主要原因。关联方交易的目的通常是为了调节利润、减少税赋。由于关联方交易的隐蔽性使投资者在进行投资决策时难以判断 ,因而必须有一定的规则来确保关联方交易的披露。

It is popular in China that the accounting information is away from the truth,which should be mainly attributed to the unfairness of the related party transactions.The related party transaction refers to the transactions of resources or obligations between related parties,no matter whether cost charge take place or not.It is difficult for investors to make a proper investment decision as the related party transactions are typical of invisibility,so regulations to ensure the disclosure of the related party transactions are really necessary.