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1、关联交易对会计信息的影响（Theinfluenceofrelatedpartytransactionsonaccountinginformation）TheinfluenceofrelatedpartytransactionsonaccountinginformationandtheinfluenceofrelatedtransactiononaccountinginformationFirst,thewayandcharacteristicsofrelatedtransactionsAccordingtothenewaccountingstandardsinChina,therelat
2、edpartytransactionreferstothetransferofresources,servicesorobligationsbetweenthepartiesconcerned,regardlessofwhetherthepriceischargedornot.Therelatedpartyalsoknownasassociation,accordingtoChina's2007releaseof"EnterpriseAccountingStandardsNo.thirty-sixthaccount-relatedpartydisclosure"in"partycontr
3、ol,jointlycontroltheotherpartyortheotherpartytoexertsignificantinfluence,andtwoormorethantwopartiesbythesamepartycontrol,jointcontrolorsignificanttheinfluenceofarelatedparty."Theaccountingstandardsforenterpriseslistedrelatedpartytransactionsinclude:(1)thepurchaseorsaleofgoods;(2)tobuyorsellothera
4、ssetsexceptcommodities;(3)providingorreceivingservices;(4)guarantee;(5)providefinancialleasing;;(6)(7)(8)transferagent;researchanddevelopmentoftheproject;(9)thelicenseagreement;(10)onbehalfoftheenterpriseorbythecompanyonbehalfofanotherpartyfordebtsettlement;(11)thekeymanagementpersonnelcompensati
5、on.Fromthetransactioncontentlistedabove,itcanbeseenthattheaffiliatedtransactionreferstothetransactionbetweentheenterprisesthatconstitutetherelationshipbetweentheparties,betweentheenterpriseandtheindividual,andthetransferofresourcesorobligationsisthemainfeatureoftherelatedtransactions.Normally,whe
6、ntheresourcesandobligationsaretransferred,therisksandrewardsarecorrespondinglyshifted.Fromtheinterestsofthegroup,theassociatedtransactionisconducivetotheoptimalallocationofresourceswithinthegroup,savingtransactioncosts.Someofthelistedcompanythroughrelatedpartytransactionassetrestructuring,improve
7、theexperienceofsituation,improvethequalityofassetsoflistedcompanies;thereareanumberoflistedcompaniesthroughdivestitureandrestructuring,thegoodassetsintothelistedcompany,thelistedcompanybecomesagroupfinancingwindow,tore
