| 关联方交易的实质及对会计报表信息影响的分析 |
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| 引用本文： | 徐伟.关联方交易的实质及对会计报表信息影响的分析[J].财会通讯,2005(3). |
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| 作者姓名： | 徐伟 |
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| 作者单位： | 湖北经济学院会计学院 湖北武汉430072 |
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| 摘 要： | 本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上,对关联方及关联方交易的实质进行了分析。指出了在企业的交易活动中,交易各方通过隐性的关联方交易来达到某种共同特定目的,这些交易事项并未在会计报表中真实地反映其实质,从而会直接影响会计信息的质量和信息使用者的正确决策。因此,建议企业在其会计报表中真实充分披露隐性的关联方交易。
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| 关 键 词： | 关联方 关联方交易 隐性的关联方 会计信息 |
The Nature of the Related Party Transactions and Its effects on Financial Statement Information |
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| Xu wei.The Nature of the Related Party Transactions and Its effects on Financial Statement Information[J].Communication of Finance and Accounting,2005(3). |
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| Authors: | Xu wei |
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| Abstract: | The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise .Among the transaction of the enterprise, the related parties often adopted a invisible way----- invisible transactions . Therefore, it is necessary to disclose full-information that relating to the recessive related party transaction in the financial statements. |
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| Keywords: | Related party Linkage transaction Recessive linkage transaction Accounting information |
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