《关联方关系及其交易的披露》具体准则公布执行以来，从上市公司看，执行得不够理想，原因是多方面的，本文主要就关联方关系及其交易的披露中存在的问题，如披露的必要性，披露原则，如何进行披露等进行研究，提出看法，以利于此项会计准则的具体执行 Since the promulgation of the specific guidelines on the disclosure of related party relationships and their transactions, the listed companies have not implemented well enough for many reasons. This article mainly discusses the problems in the disclosure of related party relationships and transactions, such as disclosure The necessity, the principle of disclosure, how to carry out the disclosure and so on, puts forward the opinions so as to facilitate the concrete implementation of this accounting standard