关联方交易指的是关联方之间不论是否收取价款而进行的资源、劳务或者义务之间的转移行为。关联方之间的交易不存在竞争性、自由市场交易的条件,常常会以一种微妙的方式来影响交易,进而达到操纵利润的目的。本文主要就关联方利用其交易的特殊性来操纵利润的手段,以及针对这种不当的行为应当采取的对策做简要的分析。 Related party transactions refer to the transfer of resources, labor services or obligations between related parties regardless of whether the payment is received or not. There is no competitive transaction between related parties. The conditions of free market transactions often influence the transaction in a subtle way, so as to achieve the purpose of profit-making. This article mainly analyzes the means by which the related parties use the particularity of the transaction to manipulate the profits and the countermeasures that should be taken for such improper behavior.