关联方及其关系的范围（一）关联方的判断标准《准则》虽然对关联方没有给出专门的定义，但给出了判断标准，即“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，本准则将其视为关联方；如果两方或多方同受一方控制，本准则也 Related parties and the scope of their relationship (I) Criteria for judging related parties Although the Guidelines do not give any specific definition to related parties, they give the judgment criterion that "if one party is capable of making financial and management decisions Direct or indirect control, joint control of the other party or exert a significant influence on the other party, which the Guidelines consider as a related party; if two or more parties are controlled by one party,