关联交易对会计信息的影响（The influence of related party transactions on accounting information）.doc

关联交易对会计信息的影响（The influence of related party transactions on accounting information） The influence of related party transactions on accounting information and the influence of related transaction on accounting information First, the way and characteristics of related transactions According to the new accounting standards in China, the related party transaction refers to the transfer of resources, services or obligations between the parties concerned, regardless of whether the price is charged or not. The related party also known as association, according to Chinas 2007 release of Enterprise Accounting Standards No. thirty-sixth account - related party disclosure in party control, jointly control the other party or the other party to exert significant influence, and two or more than two parties by the same party control, joint control or significant the influence of a related party. The accounting standards for enterprises listed related party transactions include: (1) the purchase or sale of goods; (2) to buy or sell other assets except commodities; (3) providing or receiving services; (4) guarantee; (5) provide financial leasing;; (6) (7) (8) transfer agent; research and development of the project; (9) the license agreement; (10) on behalf of the enterprise or by the company on behalf of another party for debt settlement; (11) the key management personnel compensation. From the transaction content listed above, it can be seen that the affiliated transaction refers to the transaction between the enterprises that constitute the relationship between the parties, between the enterprise and the individual, and the transfer of resources or obligations is the main feature of the related transactions. Normally, when the resources and obligations are transferred, the risks and rewards are correspondingly shifted. From the interests of the group, the associated transaction is conducive to the optimal allocation of resources within the group, saving transaction costs. Some of