企业会计准则对关联方关系界定存在问题的思考

《企业会计准则——关联方关系及其交易的披露》自实施以来,对规范上市公司会计信息披露起到了良好作用。但其对关联方关系的界定并不十分确定,且关联方关系的涵盖范围也不够全面。为此,通过分析准则与交易所的《上市规则》对关联方界定的差异,指出现行准则需修订并明确的部分,提出对关联方界定的内容范围。

Reflections upon Problems Existed in the Definition of Correlative Party Relationship in Enterprise Accounting Regulations

The implementation of "Enterprise Accounting Regulations - TheRelationship of Correlative Party and The Disclosure of Its Transactions" helps torationalize the accounting information disclosure by listed companies. However,it provides neither a clear definition nor the complete contents to the relationshipof correlative parties. Therefore, through an analysis to the definition differencesof correlative party relationship between "Enterprise Accounting Regulations"and "Listing Regulations" of Bourse, the paper points out the parts that needs tobe revised and clarified in the current regulations and suggests the contentsrange for the definition of correlative party.