It reviews the journey of related party transactions accounting rules at first, and then compares the difference between the new and the old standards of related party transaction in order to make a better understanding of the new accounting standards.

• 在回顾我国上市公司关联交易会计规范演进历程的基础上,对新旧准则的相关内容进行比较,以更好地掌握新准则的变化。