According to Chinese enterprises accounting standards, the related party transaction is an event whereby a transfer of resources or obligations takes place between related parties, regardless of whether a price is charged.
我国企业会计准则第36号规定,关联交易是指在关联方之间发生转移资源或义务的事项,而不论是否收取价款,并在此规定的基础上详细地列举了各种可能的关联交易形式。 本文就以我国上市公司为例来研究关联交易问题。
参考来源 - 我国上市公司关联交易规范问题研究 （研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
Focusing on the listed companies of China, this dissertation mainly analyzes the related party transaction of listed company and its regulation.
本文以我国上市公司为研究对象，剖析了上市公司关联交易及其治理方法。
Related party transaction (RPT) is the transaction between the listed company and related party.
上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。
This paper shows that it has a close relationship between the controlling shareholder's related party transaction and characteristics of China's listed companies.
本文研究表明：控股股东关联交易行为与我国上市公司特征有着密切的关系。
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