我国关联交易会处理相关问题研究.docVIP

摘　要 关联交易在近年来从国外到国内暴露的大量公司财务丑闻中扮演了主角，有的公司还因此走向了灭亡。关联交易导致市场秩序混乱，投资人和股东损失重大，就是银行等金融机构也在受骗之列。其危害性如此之大，值得我们研究。 本文就是从信息披露、比例限定和具体账务处理三个方面，以财政部颁布的《企业会计准则——关联方关系及其披露》和《关联方之间出售资产等会计处理的暂行规定》为基础，探讨关联交易的问题和解决办法。由于外企大量大额的利用关联交易损害我国利益尚未引起足够重视，本文也对此进行了特别探讨。 文章首先把关联交易分类为显性关联交易和隐性关联交易，这样扩大了关联交易的外延，可以加深对于关联交易的理解；对于限定关联交易的信息披露，在联系我国实际的基础上，借鉴了新改进国际准则及其它国家的准则，对我国准则的完善提出了意见；对于关联交易的账务处理，提出用分行业计算各行业平均利润率，进而限定关联交易价格的上限和下限；根据各行业关联交易的利用程度，提出通过分行业进行关联交易数量限制。对于隐性的关联方应收账款和关联方其他应收款的拖欠以及关联担保的猖獗，提出了利用交易比例进行限定的办法；同时文章把税务处理纳入治理关联交易的办法中，不仅不适当的关联交易应该缴纳调节性的所得税，对不当关联交易也应该加征惩罚性的税收。 文章运用归纳分类、比较分析以及例证的方法，在论述某部分时，也综合运用了各种会计研究的方法。 关键词：关联交易，信息披露，比例限定，会计处理，税收 The Study on Accounting Problems of Related transaRTion in China ABSTRART Related transaction (RT) is one of the main factors of many financial scandals in recent years, because of which some companies bankrupted. Related transaction (RT) results in the disorder of market and serious lose of investors and stockholders. Even financial organizations like banks have been cheated. The harmfulness of RT is so great that it’s valuable for us to make a deeper research on it. From the aspect of accounting disclosure and accounting transactions, the present thesis is going to make a research on the accounting problems of RT and its resolution based upon “Accounting Standards of Business: the Information Announcement of Related Party and Related Transaction” and “Temporary Rules for Accounting Transactions of Selling Assets to Related Party” published by Ministry of Finance. Meanwhile, RT has been often utilized by foreign companies in China, of which the harm has not drawn enough attention from the relevant departments. For the purpose of solving the above-mentioned problems, the thesis will make a special discussion on RT. First of all, the author classifies RT to two categories---the recessive RT and the dominant RT. Such classification not only enlarges the extension of RT and replenishes the accounting standards, but also does good to the