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。

There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.

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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。

Studies reveal that 04' related party transactions were characterized by increasing day-to-day related party transactions, expansion of counter party and inadequate disclosure.

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