交易要素 meaning in Chinese

elements of transaction

It is of great importance to reinforce the regulation of related party transactions in order to protect the proper interests of the investors , improve the capital market efficiency , and maintain the stability . however , these days the accounting rule is incomplete , it is lack of material regulation . such as the disclo sure of transfer pricing . this article intends to analyze the policy concerning the current related party transactions , to explore the ways on how to perfect the standard system for supervising the related party transactions and how to disclosure sufficiently the related party transactions
西南农业大学硕士学位论文中文摘要在关联方关系的披露问题上，针对目前存在众多的隐性关联交易的实际情况，笔者建议准则应考虑将隐性关联交易纳入其中;在关联方交易要素的披露问题上，主要体现在定价政策的规范上，笔者建议准则应对定价政策的制定方法，缘由，可比性及对整个财务报表的影响等作出具体的规定，从而避免上市公司利用价格的混乱来操纵利润。