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1、学校代码：10484学号：010807211468河南财经学院HENANUNIVERSITYOFFINANCEANDECONOMICS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：18638589497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
2、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Affiliatedpartiesrelationandtransactiondisclodsesomequestiondiscussion
3、ABSTRACTInthispaperthedefinitionandfeaturesfromaffiliatedpartiestheconnotation,theaffiliatedpartyrelations,thedefinition,theaffiliatedpartyrelationsthedisclosureoftheaffiliatedpartyrelationsaffiliatedpartytransactions,themeaning,theaffiliatedpartytransactionsjudgment,theaffiliatedpart
4、ytransactionstypesandcharacteristics,theaffiliatedpartytransactionspricing,thedisclosureoftheaffiliatedpartytransactions,accordingtoourpractical,theaffiliatedpartyrelationsdefinedstandards,theaffiliatedpartytransactionsdisclosurecontentputsforwardanewviewofspecificallyrelatedtocontrol
5、andsignificantpositioning,tradingpricinganddisclosurerangeofdeveloping,themoreconformstoChina'sreality.Furtherexpoundstheaffiliatedpartytransactionsregulatorypriorities,andputforwardtheaffiliatedpartytransactionssystemmonitoringobject,especiallyperfectcorporategovernancestructureandim
6、plementingtheaffiliatedpartytransactionsindependentauditconcretemeasures,havespecificaimandisfeasible.Carefullyanalyzedtheaffiliatedpartytransactionsandmultinationalcompaniesareusingderivatives,theaffiliatedpartytransactionsforfurtherunderstandingtheparticularityoftheaffiliatedpartytr
7、ansactionsandstrengthenthesupervisionbroadenedourhorizons,hasbeenclearabouttheidea.KEYWORDS：Affiliatedparties,Affiliatedpartiesrelation,Affiliatedpartiestransaction,Theaffiliatedpartytransactionsdisclosure目录1关联方定义及特征11.1关联方的定义11.2关联方的特征12关联方关系22.1关联方关系的定义22.1.1主要国家或地区关联方关系的认定标准22.1.2界
8、定关联方关
