信托业务关联交易信息披露分析

2005年信托公司年报披露,代表信息披露向规范化发展的有力举措。然而在年报当中理解财务报表所必需的要素披露尚不够充分,尤其是难以判断数额巨大的关联交易对信托公司、信托项目财务状况造成的影响程度,以及是否属于不当关联交易。其中信托业务关联交易的定价政策、关联交易对信托业务与信托公司盈利能力的影响、信托财产安全状况以及是否存在违规挪用信托财产的问题无疑构成当前迫切需要研究的问题。本文对此进行了探讨。

The research of information declaration of related transaction in trust company

There are some trust companies who declare their annual report in 2005,which represent a kilometer stone of the normative information declaration. While it is inadequate to understand the substance of the annual report, particularly is the effect of related transaction with unthinkable amount of money, and whether it is proper deals. In order to solve the problem, it becomes necessary to work out scientific price policy, to investigate the effect of the related truncation to trust company and trust project, and whether trust assets is appropriated. This paper make some analysis on it.