关联方关系及交易披露若干问题探讨.doc

学校代码：10484 学 号：010807211468 河南财经学院 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文 论文题目：关联方关系及其交易披露若干问题的探讨 专业名称：会计学 工作单位： 作者姓名：赵静茹 联系方式关联方关系及其交易披露若干问题的探讨 摘 要 本文从关联方的定义及其特征、关联方关系的涵义、关联方关系的界定、关联方关系的披露、关联方交易的涵义，关联方交易的判断、关联方交易的类型与特点、关联方交易的定价、关联方交易的披露等入手，针对我国的实际，就关联方关系的界定标准、关联方交易的披露内容提出了新的见解，特别是有关控制和重大影响的定位、交易定价和披露范围的拓展等，更符合我国的现实。进一步阐述了关联方交易的监管重点，并系统提出了关联方交易的监测对象，特别是完善公司治理结构、实施关联方交易独立审计中的具体措施，具有针对性和较强的可操作性。认真分析了跨国公司关联方交易和利用衍生金融工具进行关联方交易的特殊性，为进一步认识并加强关联方交易的监管拓宽了视野，明确了思路。 关键词： 关联方，关联方关系，关联方交易，关联方交易披露 Affiliated parties relation and transaction disclodse some question discussion ABSTRACT In this paper the definition and features from affiliated parties the connotation, the affiliated party relations, the definition, the affiliated party relations the disclosure of the affiliated party relations affiliated party transactions, the meaning, the affiliated party transactions judgment, the affiliated party transactions types and characteristics, the affiliated party transactions pricing, the disclosure of the affiliated party transactions, according to our practical, the affiliated party relations defined standards, the affiliated party transactions disclosure content puts forward a new view of specifically related to control and significant positioning, trading pricing and disclosure range of developing, the more conforms to Chinas reality. Further expounds the affiliated party transactions regulatory priorities, and put forward the affiliated party transactions system monitoring object, especially perfect corporate governance structure and implementing the affiliated party transactions independent audit concrete measures, have specific aim and is feasible. Carefully analyzed the affiliated party transactions and multinational companies are using derivatives, the affiliated party transactions for further understanding the particularity of the affiliated party transactions and strengthen the supervision broadened our horizons, has bee