关联方交易会计规范的不足及完善

我国关联方交易会计规范存在的不足主要有:(1)对关联方关系范围的界定过于狭窄,完全忽视了隐性的关联方关系;(2)对关联方交易性质的界定有失偏颇,过于强调关联方交易的危害;(3)对关联方交易具体形式的变化估计不足,会计规范无法达到预期效果。我们应结合关联方交易发展的新趋势,从完善关联方交易立法、制定关联方交易准则、完善监管规范体系和强化内部约束机制等方面来规范我国公司的关联方交易行为。

Accounting Regulation of Related Party Transaction: Insufficiency and Perfection

In our country, the main insufficiencies in the accounting regulation of the related party transaction are:(1) the extension of the related party relationships is defined too narrowly, with the recessive related party relationships completely neglected; (2)the quality of the related party transaction is defined one-sidedly, with the endangerment of the related party transaction excessively emphasized; (3)the changes of the concrete forms of the related party transaction are insufficiently estimated, so that the accounting regulation can't attain to the anticipated purpose. In order to normalize the enterprise's related party transaction in our country, we must, combining with the new direction of the related party transaction's development, perfect the law on the related party transaction, make rules for it, perfect the standard supervising system, and strengthen the mechanism of inner restriction.