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近年来,多项规范关联交易的法规、制度和准则相继发布实施。尤其是证监发(2003)56文《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》(以下简称《通知》),对存量和增量上市公司的关联交易情况进行了规范,有效地遏制了上市公司滥用关联交易操纵利润损害中小股东利益的行为。但是,也必须看到,某些上市公司为关联方提供资金、违规担保以及关联交易非关联化的问题越来越严重。关联交易问题仍是困扰我国证券市场发展的一大难题。笔者在此从以下几方面谈谈关联交易会计监管的治理。
In recent years, a number of laws, regulations and rules governing related party transactions have been promulgated and implemented. In particular, the Circular of the CSRC (2003) 56 on Several Issues Concerning the Regulation of Capital Flows between Listed Companies and Related Parties and Guarantees Provided by Listed Companies (hereinafter referred to as “the Circular”), the connected transactions of the listed and incremental listed companies were conducted Regulate and effectively deter the listed companies from abuse of related party transactions to manipulate profits and damage the interests of minority shareholders. However, it must be noticed that the problem of some listed companies providing funds to related parties, non-compliance guarantees and the non-connection of related party transactions has become more and more serious. The issue of related party transactions is still a major problem plaguing the development of China’s securities market. Here I talk about the governance of related transactions accounting regulation from the following aspects.