The Study On Cognizance Orientation & Asymmetry Of Book-keeping Based On The Related Transactions

The appearance of Related Transaction has its objectivity and inevitability, It is an result of the market economy, which deepen the course of market economy. But then the two sides of the related transaction had arisen, involving active and passive. At the same time the passive ones had brought serious effect to our social economy. Some related regulations have not done well in despite of getting a certain of achievement. There are many facts to direct the situation. Viewing from the accounting the Cognizance Mode and the principle of the fiscal transaction are most important. Based on it, the paper do a in-depth research in order to can do some work to the regulation of the company' s related transaction in theory and practice.The definition of Related Party Transacton has never been endowed directly. Most are the derivation of Related Party. Generally, Related Transaction is equated with Related Party Transaction .In this paper Related Transacton is been redefined, and regard the Related Transaction based on traditional Related Party as Cognizance Mode based on relations, which is not scientific in logic and can not distinguish the essential of the related transaction. To resolve the problem the logistic structure should be reconstructed and cognizance orientation should be reselected reasonably. So this paper bring forward a new cognizance orientation, namely Multi-Factors Cognizance Mode, which is composed of : phase of Result-oriented Cognizance Mode, phase of Course-oriented Cognizance Mode and Motivation-oriented Cognizance Mode. A kind of transaction should be regarded as a related transaction after primary phase (Result-oriented Cognizance Mode), secondary phase (Course-oriented Cognizance Mode) and tertiary phase (Motivation-oriented Cognizance Mode). In order to explain the application of the mode this paper do some research for some related...