关联方企业是指在资金、经营、购销等方面，存在直接或者间接的拥有或者控制关系、直接或者间接地同为三者所拥有或者控制、其他在利益上具有相关联的关系和、在利益上具有相关联的其他关系。
而在我国，关联方交易的目的不仅仅是为了避税，更多的企业利用关联方交易操纵利润，谋求不正当利益。
In our country the enterprises conducting the transactions do not only aim to evade taxes, but more of them seek for an illegal interest by controlling profits through these transactions.
该理事会宣布，将重新审核“关联方信息披露”的相关规定，即国际会计准则第24号(IAS 24)。这一规定旨在明确公司与其它企业之间的关系。
The International Accounting Standards Board announced it would review its standard on related-party disclosures, known as IAS 24, which aims to illuminate companies' links with other businesses.
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。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
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