摘要：国际趋同化是各国会计准则发展的主流方向，如今中国作为经济大国在国际经济贸易中发挥着举足轻重的作用，受到世界的关注，会计领域也应该尽快与国际接轨。关联方关系及其交易对企业经营发展的影响不容忽视，推进关联方披露的相关法规不断改进则是完善我国会计准则的重点工作。国际会计准则因其在此方面的多次修订与完善，对我国会计准则的修订提供了宝贵的经验。

本文首先从关联方的定义、认定标准、关联方披露要求等方面对比国际会计准则和我国会计准则的相关规定，探究其异同以及其在特定经济环境下的适用性。再从体现“实质重于形式”原则、确认关联方存在的时间范围、确认同受国家控制企业的关联方关系、披露定价政策、披露关键管理人员薪酬这五个方面分析了我国现行关联方披露会计准则在实际执行中存在的问题，通过对比发现国际相关会计准则的先进性和适用于我国国情的可借鉴经验，并提出相应的改进建议。

关键词: 关联方；披露；会计准则；中外比较；完善

Comparison of Disclosure of Chinese and International Accounting Standards by Related Parties and Perfection

Abstract：International convergence is the mainstream direction of the development of national accounting standards, and now China as an economic power in the international economic and trade plays a pivotal role, by the world's attention, the accounting field should also be as soon as possible with international standards. The relationship between related parties and their transactions on the development of enterprises can not be ignored, to promote related parties to disclose the relevant laws and regulations continue to improve is to improve China's accounting standards focus. As the revision and perfection of international accounting standards in this respect, it is of great significance for China's accounting standards to improve.

This paper first compares the international accounting standards and the relevant provisions of China's accounting standards from the definition of the related parties, the criteria for the identification and the disclosure requirements of the related parties, and explores its similarities and differences and their applicability in specific economic environment. And then analyzes the current disclosure of the relevant parties in the five aspects of the principle of "substance is more than form", confirming the time frame of the related party, confirming the relationship with the related party controlled by the state, the disclosure of the pricing policy and the disclosure of the key management remuneration Accounting standards in the actual implementation of the problems, through the comparative discovery of international advanced accounting standards and the advanced nature of China's experience can be used for reference, and put forward the corresponding improvement proposals.

Key words: related party; disclosure; accounting standards; comparison of IAS and CAS; perfection

目 录

0  引言 1

1  关联方披露会计准则背景及研究意义 1

2  关联方判定标准及其认定方式的中外比较 2

2.1 关联方判定标准的中外比较 2

2.1.1 对关联方的定义区别 2

2.1.2对控制和重大影响的界定对比 2

2.1.3对关联方的列示对比 3

2.2 关联方认定的比较 5

2.2.1 是否将离职后福利计划纳入关联方 5

2.2.2 对“关系密切的家庭成员”的判定区别 5

2.2.3 对共有同一董事的两家公司的关系认定 5

2.2.4 对同受国家控制的企业间作为关联方的认定 6

3  关联方披露要求及其内容的中外比较 6

3.1 关联方披露要求的中外比较 6

3.1.1 关联方关系的披露要求 6

3.1.2 关联方交易的披露要求 7

3.2 关联方披露内容的中外比较 7