关联方交易信息是当今经济领域中一项重要的会计信息,信息使用者来说利用这些重要的信息来做出决策判断,而上市公司却在关联方关系及其交易的信息披露与财务报表中存在着诸多问题。因此,我们需要深入研究上市公司的关联方交易信息披露存在的问题,提出切实可行的改革措施,进一步规范上市公司的信息披露,使得广大信息用户有一个良好的信息环境。 Related party transaction information is an important accounting information in today’s economic field. Information users make use of these important information to make decisions. Listed companies, however, are involved in the information disclosure and financial statements of related parties and their transactions There are many problems. Therefore, we need to study in depth the problems existing in listed companies’ related party transaction information disclosure, put forward practical and feasible reform measures, further standardize the information disclosure of listed companies and make the majority of information users have a good information environment.