| 论“关联方关系及其交易的披露具体准则”的完善 |
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| 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),2003,5(6):33-35. |
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| 作者姓名： | 张秀梅 |
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| 作者单位： | 1.北京理工大学 北京,100081 |
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| 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。
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| 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： | 7/2/2003 12:00:00 AM |
| 修稿时间： | 2003年7月2日 |
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),2003,5(6):33-35. |
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| Authors: | Zhang Xiu-mei |
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| Institution: | 1.Beijing Institute of Technology,Beijing,100081 |
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| 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. |
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