我国上市公司大部分是原有国企改制而成的,上市公司与控股公司及其所需公司之间普遍存在关联关系及其关联交易。关联交易的双方通过明确产供销关系,不仅可以优化资本结构和内部资源配置,提高资产盈利能力,还能保证生产经营的正常进行和快速发展。可是,关联交易毕竟是关联方之间的交易,受到利益的驱动,在交易中难免存在着不公平的内幕交易。利用关联交易来调节上市公司的业绩已是不争的事实。本文拟就我国上市公司关联交易会计信息披露的问题作进一步探讨,以期对现行有关制度,法律法规,准则的进一步健全和完善。 Most of the listed companies in our country are transformed from the original state-owned enterprises, and there is a common relationship between listed companies and holding companies and their related companies and their related transactions. By clearly establishing the relationship between supply and marketing, the parties to the connected transactions can not only optimize the capital structure and internal resource allocation, improve the profitability of assets, but also ensure the normal and rapid development of production and operation. However, after all, related party transactions are transactions between related parties and are driven by interests. It is inevitable that there will be unfair insider trading in the transaction. The use of related party transactions to regulate the performance of listed companies is an indisputable fact. This article intends to further discuss the issue of accounting information disclosure of connected transactions in China’s listed companies with a view to further perfecting and perfecting the existing relevant systems, laws, rules and regulations.