关联方交易的会计处理与监管要求研究 -会计学专业

摘要

随着市场经济的发展和企业集团化趋势的加剧，关联方交易规模不断扩大，形式日益多样化，这不仅影响着企业的财务状况和经营成果，也对资本市场的健康发展产生深远影响。为此，本研究旨在深入探讨关联方交易的会计处理规范及其监管要求，以期为完善相关制度提供理论支持。研究基于现有会计准则框架，系统梳理国内外关于关联方交易的定义、识别标准、披露要求等规定，并结合我国具体国情进行实证分析。当前我国关联方交易存在界定模糊、披露不充分等问题，创新性地提出了基于风险导向的关联方交易分类监管思路，将交易按风险程度分为常规类、关注类和重点监控类，根据不同类别制定差异化的监管措施，从而提高监管效率，防范系统性金融风险，促进资本市场健康稳定发展。这一研究成果不仅丰富了关联方交易领域的理论体系，也为监管部门提供了具有可操作性的政策建议。

关键词：关联方交易会计处理规范监管要求

Abstract

With the development of market economy and the intensification of enterprise collectivization, the scale of related-party transactions continues to expand and the forms become increasingly diversified, which not only affects the financial status and operating results of enterprises, but also has a profound impact on the healthy development of the capital market. Therefore, the purpose of this study is to deeply explore the accounting treatment standards and regulatory requirements of related party transactions, in order to provide theoretical support for improving related systems. Based on the existing accounting standard fr amework, the research systematically combs the definition, identification standards and disclosure requirements of related party transactions at home and abroad, and makes an empirical analysis based on China's specific national conditions. At present, there are problems such as vague definition and inadequate disclosure of related-party transactions in our country, so we innovatively put forward a risk-oriented classification supervision idea of related-party transactions, which divides transactions into conventional, concern and key monitoring according to the degree of risk, and formulate differentiated regulatory measures according to different categories, so as to improve regulatory efficiency and prevent systemic financial risks. We will promote the sound and steady development of the capital market. The research results not only enrich the theoretical system in the field of related party transactions, but also provide the regulatory authorities with operational policy suggestions.

Keyword:Related Party Transactions Accounting Treatment Standards Regulatory Requirements

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2关联方交易的识别与界定 2

2.1关联方关系的确认标准 2

2.2交易类型的分类依据 2

2.3识别难点及应对措施 3

3关联方交易的会计处理 3

3.1会计准则规定解析 3

3.2公允价值计量探讨 4

3.3特殊交易处理方法 5