(一)关联方及关联交易的界定控制关联方及关联交易的界定是关联交易内部控制的首要问题。上市公司应依据会计准则和监管部门的有关规定,遵循实质重于形式的原则,准确划定关联方的范围,确定关联交易所包含的事项,定期编 (I) Definition of related parties and related transactions Controlling the definition of related parties and related transactions is the primary issue of internal control of related transactions. Listed companies should follow the principles of accounting standards and regulatory authorities, follow the principles of substance and form, accurately define the scope of related parties, determine the matters involved in related transactions, and make regular