1、上海大學(xué)碩士學(xué)位論文關(guān)聯(lián)方交易的規(guī)范問(wèn)題研究姓名：周昱申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：陳可喜20080101上海人學(xué)碩：學(xué)位論文關(guān)聯(lián)方交易的規(guī)范問(wèn)題研究ABSTI認(rèn)CTInrecentyears，relatedpartytransactionsisveryconcernedbytheacademiccommunitySuchtransactionsistheinevitableproductofacertainstagetoth

2、esocio—economicdevelopment，withobjectiVity，atthesametime，asrelatedpartytransactionscanbemanipulatedthroughtheprocessofachievingitsspecificpurpose，relatedpartytransactionswithsubjectivityForthecharacteristicsabovemanycoun

3、triesandorganizationsspecializedsystemorguidelinesforthedevelopmentoftherelatedpartytransactions，Atpresent，thedisclosureofrelatedpartytransactionsaccountingstandardshasbecometheindispensablecriteriapartintheaccountingsys

4、temoftheworld’ScountriesandorganizationsAstheeconomycontinuestodevelop，affiliatedtransactionsemergingnewchanges，in2006，MinistryofFinanceissuedanew”EnterpriseAccountingStandardsNo36一relatedpartydisclosure”，givingtherelate

5、dpartytransactionsamorescientificdefinitionInaddition，alotofresearchhavecarriedoutinhowtoimprovetheacademicnormsofthetransactions，buttheyneglectedthetheoreticalbasiS，thatis，howtoanalyzethenatureofrelatedpartytransactions

6、fromaneconomicspointTheseissuesarethestartingpointforthefuturestudy，westudythesystemandnorms，inparticulartherelatedpartytransactionsaccountingrecognition，measurementanddisclosurerules，itisusefulofgreatsignificancetoimpro