related party

Comments on Regulation of Listed Company's Related Party Transaction

关于规范上市公司关联交易的几点思考

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Related party transactions are prevalent and frequently occurring in the modern society.

关联方交易是现代经济社会中普遍存在并且经常发生的交易行为。

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Features of the Related Party Transaction and the Disclosure Principles

关联方交易的特点及披露原则

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The Nature of the Related Party Transactions and Its effects on Financial Statement Information

关联方交易的实质及对会计报表信息影响的分析

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Accounting Regulation of Related Party Transaction: Insufficiency and Perfection

关联方交易会计规范的不足及完善

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The second part discusses asset reorganization of related party transaction.

第二部分为关联方交易下的资产重组。

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Any related party transaction outside the ordinary course of business.

任何非正常业务之外的关联交易.

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The methods mainly adopted for obtaining bank credits are falsified income, making use of related party transaction, control timing of recording in accounts and other income being classified as sales revenues.

「向银行贷款」动机下的手段主要有虚构收入、利用关联交易、会计入账期间之控制及其它收入改列主营业务收入；

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Study on Financial Risk and Its Prevention of Related Party Transaction of Listed Company

上市公司关联交易的财务风险及其防范问题研究

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Related party transaction, as a new transaction model in matured capital market, has great impact on accounting earnings.

关联方交易，作为资本市场成熟后的新型交易，对会计盈余的影响越来越大。

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Related party transaction ( RPT) is the transaction between the listed company and related party.

上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。

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As the related party transaction accounting supervision to be more perfect, a series of new problems appeared.

随着上市公司关联方交易会计监管的完善，上市公司的关联方交易得以规范的同时，又呈现出关联方交易愈加复杂化、隐形化等一系列新的问题。

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In China, the related party transaction developed with the development of the capital market and the more and more listed companies.

在我国，关联交易的发展是伴随着我国资本市场的发展、上市公司的涌现而逐步发展起来的，是公司制企业中各种利益主体之间发生的经济联系。

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The company shall fully disclose the basis for pricing for related party transactions.

公司应对关联交易的定价依据予以充分披露.

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The Fraud-oriented Audit Research Based on Related Party Transactions

基于关联方交易的舞弊导向审计研究

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And, paradoxically, shareholders in Asian companies quoted in the US may enjoy less minority protection than in Asian countries where a shareholder vote is often required on related party transactions.

而矛盾的是，在美国上市的亚洲公司中，美国股东享受的少数股东权益保护，还不及亚洲国家上市公司的股东，因为在亚洲，关联交易常常需要股东投票批准。

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The objectives of the formulation of the program is to provide a reference for enterprises to improve risk management of related party transactions tax.

该方案制定的目的是希望为企业提高关联交易税务风险管理提供参考。

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The Research on Interests-transferring Related Party Transaction of Listed Companies

上市公司利益转移型关联交易研究

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The Original System and Regulatory Revelations of Related Party Transactions

关联方交易的制度根源与监管启示

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Study on the Several Problems Concerning Related Party Transaction of Listed Company

上市公司关联交易法律规制若干问题研究

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A Study on Related Party Transaction based on Related Party Network

基于关联方网络的关联交易研究

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There are often undisclosed related party dealings and conflicts of interest.

经常会存在秘密的关联方交易和利益冲突。

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Rules on Related Party Transaction of Securities Investment Funds

证券投资基金关联交易的法律规制&美国的经验及启示

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At a recent international corporate governance network conference in Kuala Lumpur 43 per cent of the attendees in an Interactive poll saw related party transactions as the biggest risk in Asian initial public offerings.

在最近于吉隆坡召开的一次国际公司治理网络会议上，43%的与会者在一次互动投票中表示，关联方交易是亚洲首次公开发行（ipo）交易中最大的风险。

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Economic Analysis on Related Party Transaction

上市公司关联交易的经济学分析及其规制

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The combination of the management right and the supervision right to management induces more problems of related party transaction.

公司经营权与对经营活动的监督权两者重合容易导致关联交易问题。

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Research results in this paper imply that solving the problem of related party transactions should first begin with the company governance structure, make the listed company totally independent, not just the appendant to other firms or departments.

本文的研究表明，要从根本上解决关联交易问题，必须从公司治理结构入手，使上市公司真正成为独立自主的企业，而不是其他企业或部门的附属品。

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Most of the listed companies in China use the following three methods of earnings management: accounting policy choice and change, production and business activities of enterprises to adjust and use of related party transactions.

我国上市公司大多通过以下三种手段进行盈余管理：会计政策选择和变更、对企业生产经营活动的调整及利用、关联方交易。

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Law Regulation on the Acts of Controlling Shareholders in Related Party Transaction

控股股东关联交易行为的法律规制

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Revenue recognition policies are also examined very closely, as changes in such policy can be indicative of serious cash flow problems; in addition, related party transactions or "round robin" transactions to inflate sales or create artificial sales volume are common.

收入确认政策也受到非常严密的调查，因为这些政策的变动可能暗示出现了严重的现金流问题；另外，旨在夸大销售额或制造人为销量的关联方交易或“循环”（round robin）交易颇为常见。

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