一、健全信息披露制度。我国《企业会计准则——关联方关系及其交易的披露》规定关联方交易的披露应当遵循重要性原则,但由于重要性原则的运用,更多要依靠职业判断,对于披露的内容只是指导性的,因此有些企业对于一些较敏感的关联交易该披露而不披露。在判断披露标准时,往往以交易的金额作为依据,而不是以关联交易对企业财务状况和经营成果的影响程度来确定,这些问题的解决有待于制度的细化。定价政策是关联交易中的一个关键性问题,准则中只说明要披露定价政策,但采用什么样的政策并没有说明,因此一些上市公司在关联购销价格中通常披露“价格按照协议价格执行”,但价格究竟多少,投资者仍不得 First, improve the information disclosure system. China's “Accounting Standards for Business Enterprises - Disclosure of Related Party Transactions and Transactions” stipulates that the disclosure of related party transactions should follow the principle of materiality. However, due to the principle of materiality, the application of the principle of importance depends more on professional judgment and is only indicative of the content of disclosure Therefore, some companies do not disclose the disclosure of some more sensitive related party transactions. In determining the disclosure standards, often based on the amount of the transaction, rather than related party transactions on the financial status and operating results to determine the extent of the impact of these issues to be resolved in the system to be refined. Pricing policy is a key issue in the related party transaction. The guidelines only state that the pricing policy should be disclosed. However, the policy adopted is not stated. Therefore, some listed companies generally disclose “the price is executed according to the agreed price” in the related purchase and sale price, But how much the price, investors still can not