有谁能帮我翻译一下这段文字啊,不要翻译工具翻得哦，非常感谢啊~-~
《关于我国上市公司关联交易的探讨》关联交易是指在关联方自荐发生转移资源或义务的事项，而不论是否收取价款。关联交易具有促进企业规模、降低交易成本、提高企业竞争力等积极作用，...
《关于我国上市公司关联交易的探讨》
关联交易是指在关联方自荐发生转移资源或义务的事项，而不论是否收取价款。关联交易具有促进企业规模、降低交易成本、提高企业竞争力等积极作用，但是在实际操作过程中，由于关联方之间特定利益关系的存在，关联交易很容易成为企业调节利润、逃避税收的手段。本文旨在通过对关联交易的分析来进一步了解关联交易。目前我国上市公司关联交易中存在严重的粉饰公司业绩、利用关联交易定价政策进行利润包装、逃避税收、资金占用、通过关联交易的非关联化来逃避监管、上市公司关联交易的披露不充分等问题，本文针对这些问题提出了一系列对策建议，如加大对上市公司关联交易的披露力度，最大限度地压缩上市公司粉饰会计报表的空间；完善关联交易披露的会计准则；培育对关联交易的审计评估等市场中介机构；加大对违规行为的处罚力度；完善公司内部的治理结构，健全独立董事制度等等。 展开
关联交易是指在关联方自荐发生转移资源或义务的事项，而不论是否收取价款。关联交易具有促进企业规模、降低交易成本、提高企业竞争力等积极作用，但是在实际操作过程中，由于关联方之间特定利益关系的存在，关联交易很容易成为企业调节利润、逃避税收的手段。本文旨在通过对关联交易的分析来进一步了解关联交易。目前我国上市公司关联交易中存在严重的粉饰公司业绩、利用关联交易定价政策进行利润包装、逃避税收、资金占用、通过关联交易的非关联化来逃避监管、上市公司关联交易的披露不充分等问题，本文针对这些问题提出了一系列对策建议，如加大对上市公司关联交易的披露力度，最大限度地压缩上市公司粉饰会计报表的空间；完善关联交易披露的会计准则；培育对关联交易的审计评估等市场中介机构；加大对违规行为的处罚力度；完善公司内部的治理结构，健全独立董事制度等等。 展开
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"With regard to China's listed companies of related party transactions"
Related party transactions refer to ourselves in the related party transfer of resources or obligations of the matter, regardless of whether the price charged. Related party transactions with the promotion of enterprise scale, lower transaction costs and improve competitiveness of enterprises, such as a positive role, but in actual operation, as a result of correlation between the existence of particular interest, related party transactions can easily adjust profit enterprises, the means to evade tax . The purpose of this paper through the analysis of related party transactions to further understanding of related party transactions. At present, related party transactions of listed companies in China there were serious cosmetic results, the use of related party transactions for profit pricing policy package, to avoid tax, capital occupied through related party transactions of non-correlation to avoid the supervision of listed companies to disclose related party transactions and other issues not fully In this paper, these questions for a series of countermeasures, such as the increase of listed companies to disclose related party transactions, and compression to maximize the cosmetic accounting statements of listed companies of the space; improve the disclosure of related party transactions of the accounting standards; to cultivate the audit of related party transactions assessment of market intermediaries; increase the punishment of violations; a well-established internal management structure, a sound system of independent directors and so on.
Related party transactions refer to ourselves in the related party transfer of resources or obligations of the matter, regardless of whether the price charged. Related party transactions with the promotion of enterprise scale, lower transaction costs and improve competitiveness of enterprises, such as a positive role, but in actual operation, as a result of correlation between the existence of particular interest, related party transactions can easily adjust profit enterprises, the means to evade tax . The purpose of this paper through the analysis of related party transactions to further understanding of related party transactions. At present, related party transactions of listed companies in China there were serious cosmetic results, the use of related party transactions for profit pricing policy package, to avoid tax, capital occupied through related party transactions of non-correlation to avoid the supervision of listed companies to disclose related party transactions and other issues not fully In this paper, these questions for a series of countermeasures, such as the increase of listed companies to disclose related party transactions, and compression to maximize the cosmetic accounting statements of listed companies of the space; improve the disclosure of related party transactions of the accounting standards; to cultivate the audit of related party transactions assessment of market intermediaries; increase the punishment of violations; a well-established internal management structure, a sound system of independent directors and so on.
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