100平米地板砖多少钱:谁能把我的论文摘要翻译成英文的(会计方面,不要软件翻译)

来源:百度文库 编辑:查人人中国名人网 时间:2024/04/28 19:09:06
摘 要
关联方关系是现代市场经济活动中普遍存在和经常发生的现象。企业往往会通过一定的途径取得其他企业的权益,组成子公司,也可以通过资金融通、技术合作、共同开拓市场、供产销一体化等渠道进行合资或合作经营。这样母子公司间、受同一母公司控制的多家子公司之间以及参与合资合作的各方之间就组成了关联方。关联方关系对企业的财务状况和经营成果产生各式各样和不同程度的影响。
关联方之间的交易称之为关联方交易,在大多数情况下,关联方之间交易是非公平交易,既非规范的关联方交易。在我国的证券市场上 ,上市公司以此来粉饰财务报告,扭曲会计信息,这样会使社会资源配置效率低下,扰乱社会主义市场经济秩序,妨碍资本市场的健康发展,损害股东和股权人的利益,所以关联方交易的充分披露,直接关系到财务报告的公允性。本文系统、详细的研究了关联方交易的概念、形式、目的和危害;阐述了上市公司信息披露的概念、意义及要求,指出我国上市公司关联方交易中存在的问题,为我国规范关联方交易提出政策、建议。
关键词:关联交易、 关联方、 信息披露

Affiliated parties relationship is prevalent in the modern market economy activities and frequent phenomenon. Enterprises often adopted a certain access rights of other enterprises, the formation of subsidiaries or through financing, technical cooperation, joint marketing and sales integration channels for joint ventures or cooperation operations. This parent company, controlled by the same parent company and several subsidiaries involved in the joint venture between the parties on the formation of the affiliated party. Affiliated parties on the relationship between the financial position and operating results of enterprises produce all kinds and varying degrees of impact. Affiliated party transactions between affiliated party transactions as, in most cases, non-fair trade transactions between affiliated parties, neither standardized affiliated party transactions. In China's securities market, listed companies as a way to glossing over financial reporting, accounting distortions information, it would be social inefficient allocation of resources, disrupting the order of the socialist market economy, capital markets hinder the healthy development of harm shareholders and the interests of equity, the affiliated party transactions are fully disclosed, directly related to the financial reporting impartiality. The system, a detailed study of the concept of affiliated party transactions, form, purpose and hazards; Information disclosure of listed companies expounded the concept, meaning and demands that our listed companies affiliated party transactions problems for our affiliated party transactions standardized policies, proposals.

Affiliated parties relationship is prevalent in the modern market economy activities and frequent phenomenon. Enterprises often adopted a certain access rights of other enterprises, the formation of subsidiaries or through financing, technical cooperation, joint marketing and sales integration channels for joint ventures or cooperation operations. This parent company, controlled by the same parent company and several subsidiaries involved in the joint venture between the parties on the formation of the affiliated party. Affiliated parties on the relationship between the financial position and operating results of enterprises produce all kinds and varying degrees of impact. Affiliated party transactions between affiliated party transactions as, in most cases, non-fair trade transactions between affiliated parties, neither standardized affiliated party transactions. In China's securities market, listed companies as a way to glossing over financial reporting, accounting distortions information, it would be social inefficient allocation of resources, disrupting the order of the socialist market economy, capital markets hinder the healthy development of harm shareholders and the interests of equity, the affiliated party transactions are fully disclosed, directly related to the financial reporting impartiality. The system, a detailed study of the concept of affiliated party transactions, form, purpose and hazards; Information disclosure of listed companies expounded the concept, meaning and demands that our listed companies affiliated party transactions problems for our affiliated party transactions standardized policies, proposals

Affiliated parties relationship is prevalent in the modern market economy activities and frequent phenomenon. Enterprises often adopted a certain access rights of other enterprises, the formation of subsidiaries or through financing, technical cooperation, joint marketing and sales integration channels for joint ventures or cooperation operations. This parent company, controlled by the same parent company and several subsidiaries involved in the joint venture between the parties on the formation of the affiliated party. Affiliated parties on the relationship between the financial position and operating results of enterprises produce all kinds and varying degrees of impact. Affiliated party transactions between affiliated party transactions as, in most cases, non-fair trade transactions between affiliated parties, neither standardized affiliated party transactions. In China's securities market, listed companies as a way to glossing over financial reporting, accounting distortions information, it would be social inefficient allocation of resources, disrupting the order of the socialist market economy, capital markets hinder the healthy development of harm shareholders and the interests of equity, the affiliated party transactions are fully disclosed, directly related to the financial reporting impartiality. The system, a detailed study of the concept of affiliated party transactions, form, purpose and hazards; Information disclosure of listed companies expounded the concept, meaning and demands that our listed companies affiliated party transactions problems for our affiliated party transactions standardized policies, proposals. Keyword : affiliated transactions, affiliated party, the disclosure of information