Conditions before the credit release: 1.check the trading background, the amount cannot be used related party transaction;

There are some domestic researches which show that related party transaction is an important method for controlling shareholders to support the company.

已有国内学者研究证明：关联交易也是大股东支持上市公司的重要方式。

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Related party transaction, as a new transaction model in matured capital market, has great impact on accounting earnings.

关联方交易，作为资本市场成熟后的新型交易，对会计盈余的影响越来越大。

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In China, the related party transaction developed with the development of the capital market and the more and more listed companies.

在我国，关联交易的发展是伴随着我国资本市场的发展、上市公司的涌现而逐步发展起来的，是公司制企业中各种利益主体之间发生的经济联系。

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Related party transaction ( RPT) is the transaction between the listed company and related party.

上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。

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The combination of the management right and the supervision right to management induces more problems of related party transaction.

公司经营权与对经营活动的监督权两者重合容易导致关联交易问题。

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As the related party transaction accounting supervision to be more perfect, a series of new problems appeared.

随着上市公司关联方交易会计监管的完善，上市公司的关联方交易得以规范的同时，又呈现出关联方交易愈加复杂化、隐形化等一系列新的问题。

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The Research on Interests-transferring Related Party Transaction of Listed Companies

上市公司利益转移型关联交易研究

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Rules on Related Party Transaction of Securities Investment Funds

证券投资基金关联交易的法律规制&美国的经验及启示

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Law Regulation on the Acts of Controlling Shareholders in Related Party Transaction

控股股东关联交易行为的法律规制

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Comments on Regulation of Listed Company's Related Party Transaction

关于规范上市公司关联交易的几点思考

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Economic Analysis on Related Party Transaction

上市公司关联交易的经济学分析及其规制

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Study on Financial Risk and Its Prevention of Related Party Transaction of Listed Company

上市公司关联交易的财务风险及其防范问题研究

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Study on the Several Problems Concerning Related Party Transaction of Listed Company

上市公司关联交易法律规制若干问题研究

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A Study on Related Party Transaction based on Related Party Network

基于关联方网络的关联交易研究

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Positive research of accounting choice is an important phase in the development of positive accounting research.

会计政策选择的实证研究是实证会计研究发展的重要阶段。

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In the 2353 pairs of infertility couples undergoing in vitro fertilization-embryo transfer ( IVF-ET) in the Affiliated Obstetrics and Gynecology Hospital of Medical College of Zhejiang University in 2009, there were 243 husbands with hepatitis B surface antigen ( HBsAg) positive, accounting for 10.33%.

2009年在浙江大学医学院附属妇产科医院住院行体外受精-胚胎移植术（IVF-ET）的2353对不孕不育夫妇中，243位丈夫乙肝表面抗原（HBsAg）阳性，占10.33%。

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The overall samples showed accounting conservatism in 2007 also did not existed, but firms whose earning was positive had accounting conservatism, due to the up forward stock market and fair value is used.

2007年整体样本的回归结果显示上市公司会计信息并不存在稳健性，而2007年盈利公司样本稳健性系数却显著为正，进一步分析为稳健性假象，这与2007年整体股市向好与公允价值的引入有关。

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In the theoretical and practical circles of such Western countries as the US, great importance is attached to the study of the choice of business accounting policies, which is regarded as a research focus by the dominant positive accounting.

美国等西方国家的会计理论界和实务界都很重视对企业会计政策选择的研究，占主流地位的实证会计研究即以其为重点研究。

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Both normative accounting theory and positive accounting theory have the same mode of thinking and analytical frame. So it is the key to master the mode of thinking and analytical frame in learning the two theories.

国外规范会计理论与实证会计理论在思维方式和分析框架上是相通的，学习和借鉴国外的实证会计研究，关键是掌握其刚性的理性逻辑思维方式和分析框架。

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Earnings management has become one of the significant topics of today's positive accounting research, and many western scholars applied themselves to the research of it from 20 century 80~ ( th).

盈余管理是西方当代实证会计研究的重点之一，很多学者自20世纪80年代便开始涉足。

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