The financial management cycle also includes related party transactions.
财务管理周期还包括关联方交易。
Then the paper elaborate the source and nature of related party transactions.
接下来，阐述了关联交易的来源，关联交易的性质。
Therefore, it is important to further study influence of related party transactions.
因此，深入研究关联交易对公司价值的影响是非常必要的。
Then we propose some measures to regulate related party transactions in Chinese listed company.
据此，本文提出了治理上市公司关联交易的针对性措施。
There are special requirements for related party transactions; in particular inter-company loans.
有相关党交易的特别要求；特别是公司间的贷款。
Based on above study, In Chapter 3 we have discussed related party transactions management method.
第三章在前面研究的基础上，讨论了关联交易监管措施。
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。
Related party transactions (RPTs) by listed companies have been a significant phenomenon in China's economical activities.
上市公司关联交易是我国经济生活中的一个重要现象。
Last but not least, this study finds related party transactions do not help to improve listed companies' financial performance.
此外，关联并购并没有真正提高上市公司的财务绩效。
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。
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 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。
This article adopts different token variable to detect incentives of earnings management and tunneling through related party transactions.
接着，分别从关联交易盈余管理和关联交易利益输出两方面，采用不同的表征变量，对其动机进行实证分析。
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。
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 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。
Most scholars have achieved fruitful and clear evidences of tunneling by making full use of empirical research about tunneling through related party transactions.
大多数学者都从掏空的价值研究角度，利用关联方交易进行了大量实证研究，取得了丰富的经验证据。
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。
There should be obligations to disclose price sensitive information, deals by directors, changes to significant shareholders and substantial and related party transactions.
申请上市公司应有义务披露价格敏感资料、董事会成员交易、主要股东变动以及重大交易和关联交易。
Studies reveal that 04' related party transactions were characterized by increasing day-to-day related party transactions, expansion of counter party and inadequate disclosure.
分析表明，2004年度关联交易出现一些新特点，如日常关联交易增大，交易对手方范围扩大，关联交易的必要性、公允性披露仍然存在问题等。
And then focus on analysis of related party transactions with the audit risk, in the end of this part, the author asked and answered how to guard against the risk of related-party transactions.
然后着重分析关联方交易与审计风险，进而提出如何防范关联方交易审计风险的问题，并进行阐述。
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。
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。
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。
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。
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。
There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
关联交易度与盈余价值相关性之间呈现先上升后下降的倒u型关系。
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。
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。
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