企业关联方交易陷阱新析——以大唐电信"巧"用关联交易(600198)为例

关联方交易被认为是会计学界的十大会计难题之一,鉴于目前中国上市公司与母公司关联交易现象普遍导致会计信息质量低劣的状况,从经济学角度给予了解释,指出了中国关联交易准则的不足之处,并以大唐电信(600198)为例阐述了大量关联交易存在的原因以及判断关联交易的方法和类型,并在此基础上给出了解决方案。

Analysis on the Transaction Traps of Affiliated Party of Enterprises——Example Analysis of the "Flexible" Use of Affiliated Transactions (600198) by Datang Telecom

Affiliated party transaction has always been considered as one of the most difficult problems in accounting.The paper analyzes the phenomenon that the affiliated transactions between listed companies and their parent companies in China at present often lead to low quality of accounting information,then provides an explanation for the phenomenon from the angle of economics,and further points out the deficiencies of the standards of affiliated transaction in China.The authors take Datang Telecom as an example,analyze the reasons which lead to a large number of affiliated transactions,and the methods to judge affiliated transactions and its types.Problem-solving methods on how to solve the problem are proposed.