翻译“关联方”简介 急 求助高手 谢~~

Along with economic globalization development, enterprise formalization management tendency day by day obvious, the connection side transaction widely has existed in To be listed's daily operative activity. According to near two year our country To be listed's annual report, some 90% above company has had the connection transaction. Whether does to be listed disclose the connection side relations and the transaction effectively reasonably, not only decides the report main body directly the accounting information quality and the accounting information user's policy-making effect, moreover serious influence To be listed's public image and stock market competitive system. This article to the related literature and in the laws and regulations criterion review's foundation, the union related case, analyzes our country To be listed to be connected the side transaction existence the way and the motive, and puts forward some improvement proposal.