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2006年财政部发布了新《企业会计准则》,对于关联方交易及其披露作了新的规定。本文分析了新关联方交易准则的特点和改进,阐述了新准则对上市公司的影响和存在的问题,笔者就此提出个人的见解和建议。
In 2006, the Ministry of Finance released the new Accounting Standard for Business Enterprises, which made new provisions on related party transactions and their disclosures. This paper analyzes the characteristics and improvement of the new related party transaction rules, expounds the impact of the new guidelines on the listed companies and the existing problems, and I put forward my personal opinions and suggestions.