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浅谈关联方交易信息披露规范【外文翻译】.doc

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浅谈关联方交易信息披露规范【外文翻译】.doc

上传人:问道九霄 2012/4/13 文件大小:0 KB

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浅谈关联方交易信息披露规范【外文翻译】.doc

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文档介绍:外文翻译原文:DiscussionofrelatedpartytransactioninformationdisclosurenormsAtpresent,paniesiswidespread,,relatedpartytransactionsareneutralareasoftheeconomy,marketbehaviorisneithersimple,nor"blackbox",lowertransactioncosts,,becausethepurposeofrelatedpartytransactionsandformsthemainbodybythemicro-ontrol,soinpractice,panies,petitionundermarketconditions,,assessmentandauditingroleofintermediarieshasnotbeenfullyplayed,accountingpractitionersarenothighqualitycase,panies,,theexistenceofrelatedpartytransactionsinquestionWhilecertainrelatedpartytransactionsareconductedinpublic,butinmanycases,relatedpartytransactionsisnotbasedonafairandimpartial,buttoglossovertheparty'sfinancialpositionandoperatingresults,toachievesetagoodcorporateimage,toappeasethecreditors,,mainlythefollowingaspects:.①,heisfarabovethemarketpriceofthesaletorelatedparties,thelowprices,paniestogradually"bril