| 试论关联交易转移定价的完善 |
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| 引用本文： | 母丹,王洪宇.试论关联交易转移定价的完善[J].重庆教育学院学报,2008,21(3):89-91. |
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| 作者姓名： | 母丹 王洪宇 |
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| 作者单位： | 1. 重庆教育学院,财务处,重庆400067
2. 重庆市国家税务局人事处,重庆,401147 |
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| 摘 要： | 一定的关联交易，可以降低交易费用，改善企业的财务状况，实现行业结构优化。但由于关联交易与市场公允价格之间的差异导致不同形式的利润转移，过分偏离市场价格的关联方交易转移定价势必对市场各参与主体的利益产生影响。我国会计准则对关联交易的核心问题即是定价政策的规定不足，对关联交易的价格加以规范，是保护中小投资者利益不受损害的关键所在。
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| 关 键 词： | 关联交易 定价 上市公司 股东 |
| 文章编号： | 1008-6390(2008)03-0089-02 |
| 修稿时间： | 2008年1月20日 |
On consummation of transfer price of connected transaction |
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| MU Dan,WANG Hong-yu.On consummation of transfer price of connected transaction[J].Journal of Chongqing College of Education,2008,21(3):89-91. |
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| Authors: | MU Dan WANG Hong-yu |
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| Institution: | MU Dan,WANG Hong-yu ( 1.Office of Financial Affairs, Chongqing College of Education, Chongqing 400067; 2.Chongqing State Administration of Taxation,Chongqing 401147, China) |
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| Abstract: | Certain related transaction could reduce trade expense, improve the financial status of enterprise and realize optimization of industry structure. The difference between related transaction and fair price in market could result in various profit transfer. If the transfer price of the related party＇s transaction deviates from the market price too much, every participated entity in market is bound to be influenced. The accounting standard of our country has insufficient transaction price is the key regulations about the policy of related transaction price. To standardize the related point of protecting small and medium investors＇ profits. |
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| Keywords: | related transaction transfer pricing listed company shareholder |
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