论文部分内容阅读
随着我国资本市场的发展,关联方交易已成为一个敏感话题,引起了人们的广泛关注。在某种程度上,“关联方交易”也是上市公司造假的代名词。但实事求是地讲,透过关联方交易,我们也会看到其背后有些问题需不断探索、认识、明确和掌握。故本刊特请财政部会计司制度二处应唯处长,从政策和技术两个层面,对其中的若干重要问题作进一步明确和阐释,以使大家对关联方交易的认识和会计业务处理工作把握得更加准确。
With the development of China’s capital market, the related party transaction has become a sensitive topic, aroused widespread concern. To some extent, “related party transactions ” is also a synonym for listed companies fraud. However, to be realistic, we also see some problems behind it that we must constantly explore, understand, understand and grasp through the related party transactions. Therefore, we hereby invite the Department of Accounting of the Ministry of Finance, Department 2, should only be the only director, from the policy and technology levels, on some of the important issues for further clarification and interpretation to make everyone aware of related party transactions and accounting business processes More accurate grasp of the work.