The financial management cycle also includes related party transactions.
财务管理周期还包括关联方交易。
Then the paper elaborate the source and nature of related party transactions.
接下来，阐述了关联交易的来源，关联交易的性质。
Keep alert to the information of related party when inspecting records or documents.
在检查记录或文件时对关联方信息保持警觉。
Therefore, it is important to further study influence of related party transactions.
因此，深入研究关联交易对公司价值的影响是非常必要的。
Merger with related party is an important merger type of listed companies'mergers in China.
横向关联方并购是我国上市公司并购中的一种重要的并购类型。
Then we propose some measures to regulate related party transactions in Chinese listed company.
据此，本文提出了治理上市公司关联交易的针对性措施。
Related party transaction (RPT) is the transaction between the listed company and related party.
上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。
There are special requirements for related party transactions; in particular inter-company loans.
有相关党交易的特别要求；特别是公司间的贷款。
Based on above study, In Chapter 3 we have discussed related party transactions management method.
第三章在前面研究的基础上，讨论了关联交易监管措施。
Related party transaction is a special transaction model which has been paid more attention recently.
关联方交易是一种特殊的交易形式，已为社会广泛关注。
Related party transactions (RPTs) by listed companies have been a significant phenomenon in China's economical activities.
上市公司关联交易是我国经济生活中的一个重要现象。
Last but not least, this study finds related party transactions do not help to improve listed companies' financial performance.
此外，关联并购并没有真正提高上市公司的财务绩效。
Objective to summarize and evaluate the experience of living-related party liver transplantation for hepatoblastoma in children.
目的探讨小儿部分亲体肝移植治疗肝母细胞瘤的临床经验。
The theft relates to the unannounced transfer of a subsidiary that owned at least four cow farms to an undisclosed related party.
盗窃涉及将拥有至少四个牛场的子公司未经通知地转让给未披露的关联方。
So it's significative to study the unfair related party transactions in our countries'listed companies and promote countermeasures.
因而从我国上市公司的实际出发，研究非公允关联交易问题，提出治理思路具有现实意义。
The purpose of this paper through the analysis of related party transactions to further understanding of related party transactions.
本文旨在通过对关联交易的分析来进一步了解关联交易。
Related party transactions are generally considered as the tools and means of controlling shareholders 'tunneling and expropriation.
普遍认为关联交易是控股股东进行利益剥夺的工具和手段。
From whether is the related party merger or not, the cash merger and the share swap and merger are of little significant differences.
从是否是关联方并购来看，现金并购和换股并购也没有明显的差异。
This article adopts different token variable to detect incentives of earnings management and tunneling through related party transactions.
接着，分别从关联交易盈余管理和关联交易利益输出两方面，采用不同的表征变量，对其动机进行实证分析。
Focusing on the listed companies of China, this dissertation mainly analyzes the related party transaction of listed company and its regulation.
本文以我国上市公司为研究对象，剖析了上市公司关联交易及其治理方法。
Related Party Transactions of the list corporations are a hot issue in the market and very popular for business operations in almost every country.
上市公司关联交易一直是市场关注的热点问题，关联方交易在各国的公司运作中都广泛存在。
In addition, the sale of assets is a general way of earnings management, and the way of related party transactions is one of the important content.
另外，利用资产出售进行盈余管理较为普遍，而且关联方交易是资产剥离中盈余管理的重要内容。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Unless otherwise provided by law or regulation, none of the income set out in the preceding subparagraph may not be paid to any specific related party.
除法令另有规定外，前款收入不得有支付特定关系人之情形。
The article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise.
本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上，对关联方及关联方交易的实质进行了分析。
Related party relations and transactions occur as the system of multinational corporations and parent-subsidiary companies are widely applied in the world.
关联方关系及其交易是伴随着跨国公司、母子公司制的广泛运用而出现的。
There exist two kinds of opposite view about how related party transactions influence the company value: efficiency enhancing view and counter productive view.
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。
Most scholars have achieved fruitful and clear evidences of tunneling by making full use of empirical research about tunneling through related party transactions.
大多数学者都从掏空的价值研究角度，利用关联方交易进行了大量实证研究，取得了丰富的经验证据。
But holistic listing of the State-owned enterprises is the related party transactions, the unfair trade is easy to happen as the other related party transactions.
但是，国企整体上市交易的性质是关联交易，同其它关联交易一样，容易出现不公平交易的现象。
But holistic listing of the State-owned enterprises is the related party transactions, the unfair trade is easy to happen as the other related party transactions.
但是，国企整体上市交易的性质是关联交易，同其它关联交易一样，容易出现不公平交易的现象。
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