近几年，某些上市公司利用与关联方之间显失公允的交易操纵利润，违背会计核算基本原则，严重违反了资本市场的“三公”原则。为了真实反映上市公司与关联方之间交易的经济实质，向有关各方提供有用的会计信息，现就上市公司与关联方之间有关交易的会计处理规定如下：一、上市 In recent years, certain listed companies use unfair trading with affiliated parties to manipulate their profits, violating the basic accounting principles and seriously violating the “three principles” of the capital market. In order to truly reflect the economic substance of the transaction between a listed company and a related party and provide useful accounting information to the parties involved, the accounting treatment requirements for the relevant transaction between a listed company and its related parties are as follows: I. Listing