国务院有关主管部门,各省、自治区、直辖市、计划单列市财政厅(局):为了适应社会主义市场经济的需要,规范企业有关关联方会计信息的披露,我们制定了《企业会计准则——关联方关系及其交易的披露》,现印发给你们,请布置所属的上市公司从1997年1月1日起执行,其他企业可暂不执行。执行中有何问题,请及时函告我部。1997年5月22日 Relevant departments under the State Council, departments of finance of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: In order to meet the needs of the socialist market economy and regulate the disclosure of accounting information by related parties, we formulated the Accounting Standards for Business Enterprises - The disclosure of the relationship and its transactions "is hereby issued to you. Please arrange the listed public companies to take effect from January 1, 1997, and other enterprises may temporarily implement the disclosure. Any problems during implementation, please write to our department in time. May 22, 1997