一、关联交易的界定关联交易,简单地说就是指关联方之间的交易。具体是指一公司或其附属公司与在该公司直接或间接拥有权益、存在利益关系的关联方之间所进行的交易。在关联交易准则中对其是这样定义的:关联方交易是指在关联方之间发生转移资源或义务的事项,而不论是否收取价款 First, the definition of related party transactions Related party transactions, simply refers to the transactions between related parties. Specifically refers to a company or its subsidiaries and the company has a direct or indirect interest, the existence of the interests of related parties between the transaction. It is defined in the related party transaction guidelines as follows: Related party transactions refer to the transfer of resources or obligations between related parties, irrespective of whether the collection of price