各个国家对关联交易虽然存在着不同的理解,但在对关联交易进行法律认可的同时应加以严格监管。本文将我国上市公司中关联方关系、计量及信息披露等方面的会计准则与国际会计准则进行比较,找出差异,并将对完善我国关联方交易准则提出建议。 Although all countries have different understandings on related party transactions, they should be subject to strict supervision while legally accepting related party transactions. This article compares the accounting standards of related parties, measurement and information disclosure of listed companies in China with international accounting standards to find out the differences and will put forward suggestions on how to perfect the transaction rules of related parties in our country.