But holistic listing of the State-owned enterprises is the related party transactions, the unfair trade is easy to happen as the other related party transactions.
但是，国企整体上市交易的性质是关联交易，同其它关联交易一样，容易出现不公平交易的现象。
The Pacific Square report also described instances that it said showed Alibaba did not disclose related-party transactions.
太平洋广场的报告还给出了一些例子，称它们表明阿里巴巴未公布关联方交易。
Related Party Transactions of the list corporations are a hot issue in the market and very popular for business operations in almost every country.
上市公司关联交易一直是市场关注的热点问题，关联方交易在各国的公司运作中都广泛存在。
The purpose of this paper through the analysis of related party transactions to further understanding of related party transactions.
本文旨在通过对关联交易的分析来进一步了解关联交易。
Related party relations and transactions occur as the system of multinational corporations and parent-subsidiary companies are widely applied in the world.
关联方关系及其交易是伴随着跨国公司、母子公司制的广泛运用而出现的。
The second part of this chapter surveys the improper related-party transactions' influence on commercial bank, control-party and other shareholders, bank clients, depositors, and financial system.
本章第二节分析了商业银行非公平关联交易对商业银行、银行控制方和中小股东、银行客户和存款人、以及整个金融体系等各个利益方影响。
The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.
本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上，对关联方及关联方交易的实质进行了分析。
There exist two kinds of opposite view about how related party transactions influence the company value: efficiency enhancing view and counter productive view.
关于关联交易对企业的影响有两种对立的观点：正面观和负面观。
In addition, the sale of assets is a general way of earnings management, and the way of related party transactions is one of the important content.
另外，利用资产出售进行盈余管理较为普遍，而且关联方交易是资产剥离中盈余管理的重要内容。
The financial management cycle also includes related party transactions.
财务管理周期还包括关联方交易。
So it's significative to study the unfair related party transactions in our countries'listed companies and promote countermeasures.
因而从我国上市公司的实际出发，研究非公允关联交易问题，提出治理思路具有现实意义。
Related party transactions are generally considered as the tools and means of controlling shareholders 'tunneling and expropriation.
普遍认为关联交易是控股股东进行利益剥夺的工具和手段。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.
第五部分主要是针对目前关联方交易舞弊导向审计中出现的一些问题，从企业内部和外部两个方面详细阐述了笔者的建议。
Because of the benefits from debt restructuring will increase the profits of enterprises, so as to provides an opportunity for companies to manipulate profits through related party transactions.
因为将债务重组收益计入当期损益会增加债务企业当期的利润，从而为企业利用关联方之间的债务重组交易操纵利润提供了机会。
We find evidence that 1 The share reform has positive impact on market reactions to related party transactions.
研究发现：股改对关联交易的市场反应有显著的正向影响。
We find evidence that 1 The share reform has positive impact on market reactions to related party transactions.
研究发现：股改对关联交易的市场反应有显著的正向影响。
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