财政部于1997年5月22日颁布的会计准则———《关联方关系及其交易的披露》(以下简称《准则》)。对确认关联方关系、规范关联交易和信息披露三个方面作了明确的规定。随后,针对某些上市公司利用与关联方之间显失公允的交易操纵利润,违背会计核算基本原则,严重违反了资本市场的 Accounting Standards promulgated by the Ministry of Finance on May 22, 1997 --- “Disclosure of Related Party Transactions and Transactions” (the “Guidelines”). On the confirmation of the relationship between related parties, regulate related party transactions and information disclosure made clear three aspects. Subsequently, for some listed companies to use the apparent unfair trading with related parties to manipulate profits, contrary to the basic principles of accounting, a serious violation of the capital market