The Study On Disclosure Of Related Party Relationships And Transactions

Reliability and dependable of the quantity about accounting information request report entity should disclosure of related party relationship and transactions enough,when announced accounting information at outward ,in order to let the accounting information user can right consider report entity's financial standing and operate result ,it is benefical to understand how the business enterprise about depending on related party transactions . Related party transaction is a special economic activities ,it more and more familiar on today of diversification economy. The proper related party transaction do not inflexible the form ,can economize the bargain cost,promote the install of sparse resources. But in operation ,some business enterprise for attaining some purpose ,usually offering the deceitful finance information to cover up the financial standing and operate performance by the related party transaction,it is an important means. Now in Chinese stock market ,related party transaction between listed companies is the problem particularly,some of them make use of the malfeasance related party transactions to add the profits of the company or make the deceitful related party transactions to jack up the stock price ,set to take the fund from capital market .disturbance the order of capital market .therefore,how norm disclosure of related party relationships and transactions in china,it seem to be urgently .Chinese stock supervise section set some management regulation about disclosure of related party relationship and transactions,Chinese accounting standard about disclosure of related party relationships and transactions is according to china's special features and draw lessons from international tradition. But in operation ,it appeared a series of the problem.This dissertation demonstration analysis corporation status in quo about related party relationships and transactions ,emphases research " accounting standard for business enterprises:disclosure of related party relationships and transactions"(the judgment standard of related party relationships,type of related party transactions and what should disclosure),joined together the regulation that formulated by stock supervise for corporation,analyze the status in quo of china ,draw lessons from the abroad accounting standard to norm disclosure of related party relationships and transactions between corporations to bring up accounting quantity,eradicate listed company make false report profits to take the fund from stock market and injure the small investor's rights,develop stock market.This dissertation divided into four chapter,chapter 1,discussing the necessity for norm disclosure related party relationships and transactions,introducing the accounting standard about this section from the theories angle;chapter 2. using the accounting standard analysis the status in quo of listed company,collect amount's sample from ShangHai and ShenZhen stock market to using the actual date analyzing ;chapter 3. analyze the different and similar between china and international;chapter 4. bring up some suggestion about how norm disclosure related party relationships and transactions,from the law angle,accounting angle and listed company oneself angle.