The regulation of related party transaction information disclosure of listed companies;

An analysis of related party transaction and profit control;

In order to modify and promote the quality of related party transactions and information discloser, to make it convenient for the report user to control and analyze the related party transaction s influence on the operation and risk, based on the principle construction, price policy, auditing to propose the suggestions.

Owing to the particularity of the behavior pattern of state-owned holding shareholders in China,it is urgent to standardize the fairness and justice in the associated transactions between the listed company and its controlling shareholder(s).

The essay compared the differences that exist in connected transaction s accounting criterions and its tax regulations,then put forward mutual perfect countermeasures,tried to realize the harmony between the two,so as to reduce tax payers financial accounting cost and both tax solicitors and tax payers cost abiding by tax law.

The purpose of transfer pricing of connected transaction lies on raising or reducing trade rate artificially,adjusts costs and profits of interrelated enterprises to reach alleviate tax and obtain the richest profits.