Research On Related Party Disclosures Of Listed Company In China

With the development of our country' s capital market, the related party transaction has become a sensitive problem .To some extent, related party transaction has become the pronoun of the listed company's income manipulation. This article investigated current situation of listed company and analyzed deep-seated reason that related party transactions exist. At last, we try to give some suggestions to improve to accounting standard of related party disclosures in our country.Chapter 1 explained the related party's concept: the type, pros and cons. Our accounting standard has not provided the definition of related party, but provides the basic standard of judging the relation of affiliated party. Related party transaction is the conducts the related party transfer resources and duty each other in spite of payment, it has positive aspect and negative aspect.Chapter 2 have counted to overall state , branch trade situation , type situation and trading object of the related party transaction separately. Through analyses we find related party transaction grows in intensity and renovates constantly, so we must go on from all angles at the same time to the norm of related party transaction. Accounting norm is only a small part among them.On the basis of studying above, Chapter 3 has so more concrete that supervise accounting disclosures issue of related party. We start from relatively fixed standards of related party transaction of International Accounting Standard and financial accounting Standard of U.S.A. Then, we reveals the existing problem of related party disclosures in our country at present and attempt to give some suggestions to improve to accounting standard of related party disclosures of China.