关联交易是指在关联方之间发生的交易。要判断一项交易是否属关联交易 ,要看交易双方是否是关联方。我国会计准则规定 ,在企业财务和经营决策中 ,如果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 ,则可将其视为关联方 ;如果两方或多方同受一方控制 ,也应 Related party transactions refer to the transactions between related parties. To determine whether a transaction is a related party transaction, depending on whether the parties to the transaction are related parties. Our accounting standards stipulate that in a company’s financial and operating decisions, a party can be considered as a related party if it has the ability to directly or indirectly control, jointly control or exercise significant influence over the other party. If two or more parties One control, should also