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| 论“关联方关系及其交易的披露具体准则”的完善 | |
| 引用本文： | 张秀梅. 论“关联方关系及其交易的披露具体准则”的完善[J]. 北京理工大学学报（社会科学版）, 2003, (6): 33-35. |
| 作者姓名： | 张秀梅 |
| 作者单位： | 1.北京理工大学 北京,100081 |
| 摘 要： | 本文针对关联方关系及其交易的披露具体准则在关联方定义、关联方关系认定、关联方交易认定、交易价格和关联方内容的披露五个方面存在的问题,结合国际惯例和上市公司实际情况,提出了完善该准则的具体思路。 |
| 关 键 词： | 关联方关系 关联方交易 披露 |
| 文章编号： | 1009-3370(2003)06-0033-03 |
| 收稿时间： | 2003-07-02 |
| 修稿时间： | 2003-07-02 |
On the problem and solvement of Accounting Standard for Business Enterprises:Disclosure of Related Party Relationships and Transactions |
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| Zhang Xiu-mei. On the problem and solvement of Accounting Standard for Business Enterprises:Disclosure of Related Party Relationships and Transactions[J]. Journal of Beijing Institute of Technology (Social Sciences Edition), 2003, (6): 33-35. | |
| Authors: | Zhang Xiu-mei |
| Affiliation: | 1.Beijing Institute of Technology,Beijing,100081 |
| Abstract: | First the article analyze the five problem of Accounting Standard for Business Enterprises:Disclosure of Related Party Relationships and Transactions in the definition of related party,the kinds of related party relationships,the kinds of related par-ty’s transaction,the price of related party’s transaction,the disclosure of related party relationships and transactions.Then the ar-tile give suggestions of solve the problem in light of the custom of international accounting and the fact of our listed company. |
| Keywords: | Related party’s relationships Related party’s transaction Disclosure |
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