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关联方关系及其交易是广泛而复杂的,一些特殊的关联方关系不容易被发现,这就要求会计准则对特殊的关联方关系加以规范。(1)行动一致人行为是指除了关联公司之间共同购买和持有一个上市公司的股票外,还包括通过书面或口头协议,或通过其它手段达成某种默契,采取一致行动对某一上市公司股权进行控制或对其股票价格进行操纵的行为,笔者认为,将“行为一致人”纳入会计准则中加以认定是我国关联方交易准则应改进的重要方面,(2)准则应考虑以持股
The relationship between related parties and their transactions are extensive and complex. Some special relationships between related parties are not easy to be discovered. This requires that the accounting standards regulate the relationship of specific related parties. (1) “Action-consistent behavior” refers to the act of conceding and listing a listed company in addition to the co-ownership and acquisition of a listed company by written or oral agreements or by other means Company equity control or the manipulation of its stock price behavior, the author believes that the “behavior consistent” to be included in the accounting standards to be identified as China's related party transactions should be an important aspect of improvement, (2) guidelines should be considered in the ownership