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1、外文翻譯原文：DiscussionofrelatedpartytransactioninformationdisclosurenormsAtpresent,therelatedpartytransactionsoflistedcompaniesiswidespread,manylistedcompanyhasbecomeanimportantpartofbusinessactivities.Intheory,relatedpartytransactionsareneutralareasoftheeconomy,marketbehaviorisneithersimple,nor"b
2、lackbox"trading.Itsmainroleistomakefulluseofinternalresources,lowertransactioncosts,improveoperationalefficiencyandachievethecompanygoalofcapitaloperation.However,becausethepurposeofrelatedpartytransactionsandformsthemainbodybythemicro-economiccontrol,soinpractice,manylistedcompanies,relatedp
3、artytransactionsnotinthefreecompetitionundermarketconditions,butcontrolledbylargeshareholders.Particularlyinthelawsandregulationsarenotperfect,assessmentandauditingroleofintermediarieshasnotbeenfullyplayed,accountingpractitionersarenothighqualitycase,relatedpartytransactionseveneasiertobecome
4、partoftheadjustmentofprofitsoflistedcompanies,themeanstoevadetax.Thisresultedinvaryingdegreesofdistortionofaccountinginformationandmisleadinginvestorsinvestmentdecisions.First,theexistenceofrelatedpartytransactionsinquestionWhilecertainrelatedpartytransactionsareconductedinpublic,butinmanycas
5、es,relatedpartytransactionsisnotbasedonafairandimpartial,buttoglossovertheparty'sfinancialpositionandoperatingresults,toachievesetagoodcorporateimage,toappeasethecreditors,incentivesofinvestors.Obviouslyunfairrelatedpartytransactions,mainlythefollowingaspects:1.Adjustmentofprofits.①Thefavorab
6、letransferpricingandfalsesalestotheinflatedprofits.Iflistedcompanieswellbelowthemarketpriceofrawmaterialspurchasedfromrelatedpartiesorstockmerchandiseon,heisfarabovethemarketpriceofthesaletorelatedparties,thelowprices,thentheoperatingresultsoflistedcompaniestogradually"brilliant"getup.②profit
7、sthroughassetreplacementregulation.Assetsbetweenrelatedparties,theperformanceintheformofunequalexchange:onerelatedpartytopurchasequalityassetsatlowpricestolistedcompaniesandlistedcompaniesornon-performingassetsofunequalexchange;twonon-perform
