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2005年信托公司年报披露,代表信息披露向规范化发展的有力举措。然而在年报当中理解财务报表所必需的要素披露尚不够充分,尤其是难以判断数额巨大的关联交易对信托公司、信托项目财务状况造成的影响程度,以及是否属于不当关联交易。其中信托业务关联交易的定价政策、关联交易对信托业务与信托公司盈利能力的影响、信托财产安全状况以及是否存在违规挪用信托财产的问题无疑构成当前迫切需要研究的问题。本文对此进行了探讨。
Disclosure of annual reports of trust companies in 2005, on behalf of the information disclosure to the standardized development of a powerful move. However, it is not enough to disclose the necessary elements of the financial statements in the annual report. In particular, it is difficult to judge whether the related party transactions with huge amounts of influence have an impact on the financial status of trust companies and trusts and whether they are improper connected transactions. The pricing policy of the related transaction of trust business, the influence of related transaction on the profitability of trust business and trust company, the security status of trust property and the existence of illegal misappropriation of trust property undoubtedly constitute the current urgent research issues. This article explores this.