一、虚构商品购销与劳务提供业务 由于信息的不对称，外界很难获知交易的真正目的和过程，况且企业往往早在设计集团组织架构、集团内部业务划分时就为日后进行关联方交易留下余地，使关联方交易的目的更具隐蔽性。此外，关联方还往往会根据自身的需要制定交易价格，借以达到盈 First, due to the asymmetry of information, it is difficult for the outside world to know the true purpose and process of the transaction because of the asymmetric product purchase and sale and labor service provision. Moreover, companies often leave behind the related party transactions when designing the group organization structure and group internal business division. There is room to make the purpose of related party transactions more covert. In addition, affiliates often set transaction prices based on their own needs to achieve profitability.