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关联方关系及其交易一直是市场关注的热点问题,目前世界各国和组织都制订了相应的会计准则加以限制和规范。我国对这类交易亦十分重视。1997年5月财政部发布了《企业会计
Related parties and their transactions have always been a hot issue in the market. At present, all countries and organizations in the world have formulated corresponding accounting standards to limit and regulate them. My country also attaches great importance to such transactions. In May 1997, the Ministry of Finance released "Enterprise Accounting