随着我国经济改革的深化 ,企业通过合并、兼并、联营、合营、租赁等资产重组 ,已呈现出产权结构和组织形式多元化的态势。与此同步 ,关联方及其交易对社会经济的影响也就日益显现出来。为规范关联方公平合理的交易与确保关联方交易的会计信息质量 ,财政部制定颁发了《关联方关 With the deepening of China's economic reform, enterprises have shown a diversified ownership structure and organizational form through the reorganization of assets such as mergers, acquisitions, joint ventures, joint ventures and leases. In parallel with this, the social and economic impact of related parties and their transactions will also become increasingly apparent. In order to regulate fair and reasonable transactions between related parties and to ensure the quality of accounting information of related party transactions, the Ministry of Finance formulated and promulgated the "