并结合BH广东这一现实案例，以风险管理的角度分析企业在提供关联交易同期资料以及申请预约定价安排中的细节过程。
With the case of BH Guangdong, I will analyze the detail process of offering relative dealing data and advance pricing arrangements.
由于预约定价制度并非完美无缺，企业在决策过程中也难以做到尽善尽美，这就可能会给企业的预约定价安排带来一定的问题。
APA is not perfect, and company's decision-making also isn't perfect, this may bring some trouble into the advanced pricing arrangement.
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