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一些单位从其自身利益出发,为了提高企业的社会形象,或为了体现领导者的经营业绩,或出于其他目的,往往利用非公平交易基础上的关联方交易,在财务报告中提供虚假信息,粉饰财务状况和经营成果;另外,即使当期的关联方交易是在公平交易基础上进行的,在将来也有可能以非公平交易的形式出现。因此,企业必须在会计报表中披露关联方及其交易
Some units, starting from their own interests, often use unfair trade related party transactions to provide false information in their financial reports in order to enhance their corporate social image, or to reflect the leader’s business performance or for other purposes, Whitewash the financial position and operating results; In addition, even if the current related party transactions are conducted on an arm’s length basis, it may also be unfairly dealt with in the future. Therefore, the enterprise must disclose the related parties and their transactions in the accounting statements