在企业财务和经营决策中，如果一方有能力直接或间接控制、共同控制另一方或对另一方施加重大影响，则他们之间存在关联方关系；如果两方或多方同受一方控制，则他们之间也存在关联方关系。
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.
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。
Related party relations and transactions occur as the system of multinational corporations and parent-subsidiary companies are widely applied in the world.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
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