摘要
采用案例和比较相结合的研究方法,对关联方关系界定进行了分析,发现了新、旧准则内联方关系界定不完备的问题,提出既要借鉴国际会计准则又要坚持中国特色,并通过逐步调整加以完善,具体措施包括:将实质重于形式原则写入准则正文;在新准则第四条中,增加相应的关联方认定的具体情况等。
By analyzing the affiliated trade and relationship between affiliated companies in accounting standard, the problems in new and old accounting standard of affiliated trade and relation is disclosed. Results suggested that international accounting standard should be leart,at the same time,Chinese char- acters should also he maintained. To perfect definition of affiliated trade and relationship in accounting standard, some ways, such as enlarging item and appending rules about essential over modality, should be taken step by step.
出处
《西北农林科技大学学报（社会科学版）》
2007年第6期91-94,共4页
Journal of Northwest A&F University(Social Science Edition)
关键词
上市公司
关联方
会计准则
listed companies
affiliated companies
accounting standard
