On the problem and solvement of Accounting Standard for Business Enterprises:Disclosure of Related Party Relationships and Transactions

First the article analyze the five problem of Accounting Standard for Business Enterprises:Disclosure of Related Party Relationships and Transactions in the definition of related party,the kinds of related party relationships,the kinds of related par-ty’s transaction,the price of related party’s transaction,the disclosure of related party relationships and transactions.Then the ar-tile give suggestions of solve the problem in light of the custom of international accounting and the fact of our listed company.