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关联企业,是指企业之间在股权、财务或经营决策上存在直接或间接控制关系或其他重大影响关系,这些企业互称为关联企业。关联企业的识别与确认,在公司类贷款业务审计中,对于判断贷款业务的合规性、真实性和客户经营及信用风险具有重要作用。一、关联企业的表现形式关联企业的表现形式呈多样化、复杂化特征,且有的关联关系较隐蔽,不通过深入分析则难以揭示。对关联企业的界定,主要参照
Affiliated enterprises refer to the direct or indirect controlling relationships or other significant influences on the shareholding, financial or business decisions between the enterprises, which are mutually-related as related enterprises. The identification and confirmation of affiliated enterprises play an important role in judging the compliance, authenticity, customer management and credit risk of loan business in the audit of corporate loan business. First, the performance of affiliates Affiliated enterprises showed a diversified and complex features, and some of the more subtle correlation between the relationship, it is difficult to reveal through in-depth analysis. The definition of related enterprises, the main reference