浅谈关联方交易信息披露规范【外文翻译】

浅谈关联方交易信息披露规范【外文翻译】

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时间:2018-07-19

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1、外文翻译原文:DiscussionofrelatedpartytransactioninformationdisclosurenormsAtpresent,therelatedpartytransactionsoflistedcompaniesiswidespread,manylistedcompanyhasbecomeanimportantpartofbusinessactivities.Intheory,relatedpartytransactionsareneutralareasoftheeconomy,marke

2、tbehaviorisneithersimple,nor"blackbox"trading.Itsmainroleistomakefulluseofinternalresources,lowertransactioncosts,improveoperationalefficiencyandachievethecompanygoalofcapitaloperation.However,becausethepurposeofrelatedpartytransactionsandformsthemainbodybythemic

3、ro-economiccontrol,soinpractice,manylistedcompanies,relatedpartytransactionsnotinthefreecompetitionundermarketconditions,butcontrolledbylargeshareholders.Particularlyinthelawsandregulationsarenotperfect,assessmentandauditingroleofintermediarieshasnotbeenfullyplay

4、ed,accountingpractitionersarenothighqualitycase,relatedpartytransactionseveneasiertobecomepartoftheadjustmentofprofitsoflistedcompanies,themeanstoevadetax.Thisresultedinvaryingdegreesofdistortionofaccountinginformationandmisleadinginvestorsinvestmentdecisions.Fir

5、st,theexistenceofrelatedpartytransactionsinquestionWhilecertainrelatedpartytransactionsareconductedinpublic,butinmanycases,relatedpartytransactionsisnotbasedonafairandimpartial,buttoglossovertheparty'sfinancialpositionandoperatingresults,toachievesetagoodcorporat

6、eimage,toappeasethecreditors,incentivesofinvestors.Obviouslyunfairrelatedpartytransactions,mainlythefollowingaspects:1.Adjustmentofprofits.①Thefavorabletransferpricingandfalsesalestotheinflatedprofits.Iflistedcompanieswellbelowthemarketpriceofrawmaterialspurchase

7、dfromrelatedpartiesorstockmerchandiseon,heisfarabovethemarketpriceofthesaletorelatedparties,thelowprices,thentheoperatingresultsoflistedcompaniestogradually"brilliant"getup.②profitsthroughassetreplacementregulation.Assetsbetweenrelatedparties,theperformanceinthef

8、ormofunequalexchange:onerelatedpartytopurchasequalityassetsatlowpricestolistedcompaniesandlistedcompaniesornon-performingassetsofunequalexchange;twonon-perform

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