(一)企业集团内部交易会计规制存在的问题1、关联方及关联方交易性质披露模糊。按新《关联方披露》准则要求,应当在附注中分别披露关联方以及交易性质,尽管与国际会计准则相比,这一规定更为严格,但其仅说明按重要性原则分别对关联方以及交易性质披露,性质相同的非重大交易可以合并披露,并未 (I) Existing problems in the internal accounting rules of the enterprise groups 1. The nature of the transactions between the related parties and the related parties is vague. As required by the new Guidelines for Related Party Disclosures, the related parties and the nature of the transactions should be separately disclosed in the notes. Although this provision is stricter than the IAS, it only states that each of the related parties, Disclosure of transaction nature, non-material transactions of the same nature can be combined disclosure, not yet