Research On Non-fair Related Party Transactions Accounting Control Of Listed Companies

Chinese securities market starts later, comparing with western developed countries. Market mechanisms are not perfect. Under the background of state-owned enterprises reforming, listed company forms. There is a "natural" link between listed companies with its holding company, most of related party transactions take place, and the performance character is non-fair. Because listed companies use non-fair related party transactions to achieve a particular purpose, regulators issued a series of laws and regulations, the purpose was to suppress non-fair related party transactions destructive, but the effect of these policies and measures didn't meet the desire. After that Chinese Ministry of Finance issued series of measures to regulate related party transactions, through recognition, measurement and accounting disclosure.Basing on the comprehensive analysis of the relationship of related parties and content and form related party transaction, this dissertation finds out related party transactions current problems and reasons of problems. Different problems take different measures. First, analysis the existence of related party transactions theoretical basis and rationality, Non-fair related party transactions harm, Secondly, through comparing related party transactions recognition and measurement between domestic and international, comprehensive evaluation currently problems of the related parties definition, comparing the disclosure of related party transactions to find present disclosure problems, Finally, Proposed the relevant measures to improve the non-fair related party transactions.