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跨国公司与字母公司制的普及,在一定程度上促进了关联方关系及其交易的产生,并潜移默化地影响着现代企业的管理结构与组织形式,以及关系着企业市场竞争力的提升。但我国企业中的关联交易识别与披露方面还存在一定的问题,因此本文主要就关联方关系及其交易的识别和披露问题进行了分析与探讨,并提出了相应的对策。
The popularization of transnational corporations and letter-based companies has promoted the formation of related parties and their transactions to a certain extent, and subtly influenced the management structure and organizational form of modern enterprises, as well as the enhancement of the market competitiveness of enterprises. However, there are still some problems in the identification and disclosure of related party transactions in Chinese enterprises. Therefore, this article mainly analyzes and discusses the relationship between related parties and the transaction identification and disclosure, and puts forward corresponding countermeasures.