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。
There exist two kinds of opposite view about how related party transactions influence the company value: efficiency enhancing view and counter productive view.
投资者或者经营者不得利用关联交易非法转移企业经济利益或者操纵关联企业的利润。
No investor or operator may take advantage of the affiliated transaction to transfer the economic interests of the enterprise illegally or to manipulate the profits of the affiliated enterprise.
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.
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