实施《关联方关系及其交易的披露》准则应关注的四个重要问题○扬州大学税务学院王建华在企业财务和经营决策中，如果：①一方有能力直接或间接控制、共同控制另一方或对另一方施加重大影响；②两方或多方同受一方控制，则将各方视为关联方，构成关联方关系。关联方交易是... Implementation of the “disclosure of related party relations and transactions,” the guidelines should pay attention to four important issues ○ Yangzhou University School of Taxation Wang Jianhua in corporate finance and business decisions, if: ① a party has the ability to directly or indirectly control, jointly control the other party or The other party exerts a significant influence; ② When two or more parties are controlled by one party, the parties are regarded as related parties and the relationship between the related parties is formed. Related party transactions are ...