(一)关联交易会计信息披露存在的问题目前,上市公司在与关联方关系及其交易的信息披露方面存在着许多问题,具体表现在:(1)利用会计准则或其他政策法规的不完善,掩饰非正常关联交易。(2)关联交易内容披露不全或失实。如对有关交易要素如交易金额或相应的比例、未结算项目的金额或相应的比例、交易价格、定价策略等往往不予披露,即使披露了,也未说明有关资产是否经过审计、评估,是否 (I) Problems in disclosure of accounting information in related party transactions At present, there are many problems with listed companies in disclosing information about the relationship with related parties and their transactions, as follows: (1) Using imperfect accounting standards or other policies and regulations, Cover up abnormal connected transactions. (2) The disclosure of the contents of related party transactions is incomplete or incorrect. If the relevant transaction elements such as the transaction amount or the corresponding proportion, the amount of the unsettled item or the corresponding proportion, the transaction price, the pricing strategy and so on are often not disclosed, even if the disclosure does not indicate whether the assets have been audited, assessed whether