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２００１年底，财政部颁布了《关联方之间出售资产等有关会计问题暂行规定》（以下简称《暂行规定》），力图通过限价的方式对关联方交易进行规范。但该规定能否达预期目的，还存在哪些缺陷，笔者拟对此分析如下。一、在价格限定方面《暂行规定》主要通过对价格进行限制来规范
At the end of 2001, the Ministry of Finance promulgated the Interim Provisions on the Accounting Issues Related to the Sale of Assets among Related Parties (hereinafter referred to as the Interim Provisions) in an effort to regulate the related-party transactions by means of limit price. However, the provision can reach the expected purpose, what are the shortcomings, I would like to analyze this as follows. First, in the price limit “Interim Provisions” mainly through the price limit to regulate