英语翻译RT,不要机翻的,关联方交易是一种特殊的交易形式.我国上市公司的关联方交易伴随着我国现代企业制度的建立而出现,并

英语翻译
RT,不要机翻的,
关联方交易是一种特殊的交易形式.我国上市公司的关联方交易伴随着我国现代企业制度的建立而出现,并随着我国经济体制改革的深入和加入世贸组织带来的激烈国际竞争变得更加尖锐和复杂.关联企业之间为了达到调节利润、粉饰报表的目的,可能存在相互转移收入和费用,操纵关联方交易价格,内部资产转让,费用承担不符合配比原则,相互融通资金费用分担不合理等问题.这直接影响到上市公司财务报表的公允性,可能导致投资者出现决策失误,关联方交易及其公允性越来越为人们所重视.在我国的证券市场上,许多上市公司利用关联交易来粉饰业绩或输出利润,严重危害了中小股东的利益.本论文在界定关联方交易相关概念的基础上,对我国上市公司关联方交易存在现状进行分析,提出了规范上市公司关联方交易的对策.
关键词：上市公司 关联方交易 信息披露 对策

Summary:
The trade of affiliated party is a kind of special trade form. The trade of affiliated party of the listed company of our country is accompanied by the setting-up of the modern enterprise system of our country but the appearance, and the fierce international competition that bring with the deepening of the economic system reform of our country and accession to the WTO becomes sharper and complicatedder. Between the affiliated enterprises in order to achieve the goal of regulating profits, glossing over the report form, perhaps exist and shift income and expenses each other, handle the trade price of affiliated party, internal assets transfer, expenses bear, accord with matching principle, circulate necessary funds expense share the question such as being unreasonable each other. This influence listed company financial statement getting just and sound, may cause investor appear the decision fault directly, trade of affiliated party and paying attention to just and sound more and more by people. On the security market of our country, a lot of listed companies make use of related trade to gloss over the achievement or export profits, interests of the minority stock holder while endangering seriously. Thesis this on the basis of defining the relevant concepts of trade of affiliated party, store current situation in analyze to of our country listed company affiliated party trade, have put forward the countermeasure of standardizing trade of affiliated party of listed company.
Keyword: Listed company, the trade of affiliated party, the disclosure of information, the countermeasure