关联方披露包括关联方关系的披露和关联方交易的披露,关联方披露准则主要对这两方面披露作出规范。本文欲就关联方披露准则施行中关联方关系及其交易的识别、披露的相关问题谈点浅见。一、关联方关系及其交易的识别关联方关系及其交易中比较容易识别的是与该企业(报告企业)存在股权投资关系的各方以及该企业(报告企业)的投资 Related party disclosures include disclosure of related party relationships and disclosure of related party transactions. Relevant party disclosure standards mainly regulate these two disclosures. This article on the related party disclosure guidelines for the implementation of the relationship between the parties and their transactions identification, disclosure, talk about the point. I.Relationship between related parties and their transactions Recognition of related parties and transactions It is easy to identify the parties that have an equity investment relationship with the enterprise (reporting enterprise) and the investment of the enterprise (reporting enterprise)