In addition , the effect of pricing policy and service quality on ridership and methods for estimating costs associated with proposed service changes are presented , together with means to improve operations through real time intervention 另外，也讨论了定价政策、服务品质对乘客量的影响，探讨了服务改变对于成本影响的估算方法，并且提出透过即时交通资讯提高营运效率的方法。
There are many related party transactions between them . because transfer pricing is different from market price and supervisor often pay more attention to profit , many listed companies often use related party transactions to get fictitious profit 关联交易的不确定性和其定价政策的非市场性、多样性以及市场监管对利润指标的过分重视，导致我国的许多上市公司利用关联交易来虚构利润、粉饰报表。
But in operation , it appeared a series of the problem . this dissertation demonstration analysis corporation status in quo about related party relationships and transactions , emphases research " accounting standard for business enterprises : disclosure of related party relationships and transactions " ( the judgment standard of related party relationships , type of related party transactions and what should disclosure ) , joined together the regulation that formulated by stock supervise for corporation , analyze the status in quo of china , draw lessons from the abroad accounting standard to norm disclosure of related party relationships and transactions between corporations to bring up accounting quantity , eradicate listed company make false report profits to take the fund from stock market and injure the small investor ' s rights , develop stock market 本篇就我国关联交易的现状进行实证分析，重点研究《企业会计准则?关联方关系及其交易的披露》 (关联方关系的判断标准，关联交易的类型，应披露的方式和内容) ，结合证监部门对上市公司关联方及关联交易信息披露的规定，分析上市公司关联交易及其信息披露的现状，就关联方的范围确定，关联交易的定价政策及其披露内容等方面借鉴国外会计准则关联交易的内容提出一些观点，规范上市公司关联方交易及其信息的披露，提高上市公司会计信息质量，杜绝上市公司利用关联交易虚报利润，套取证券市场资金，损害中小投资者权益行为，促进证券市场良性发展。
Part iv focuses on the analysis of the present status of information disclosure concerning connected transactions by listed companies and the perfection of its system . nowadays , lots of listed companies misunderstand the definition of connected parties , the related provisions in accounting rules are indefinite , and the related knowledge of the accountants is not excellent . all these defections can by corrected by making the related provisions in accounting rules more detailed , unifying 第四部分，我国的关联交易信息披露的混乱，首先是不少上市公司对关联方这个概念的使用非常混乱，会计准则的规定也不具体，其次是会计人员的相关会计知识也不扎实，这些可以通过进一步明确会计准则的具体规定，统一定价政策，加强会计报表附注编制的学习和宣传来加以改进。
It is of great importance to reinforce the regulation of related party transactions in order to protect the proper interests of the investors , improve the capital market efficiency , and maintain the stability . however , these days the accounting rule is incomplete , it is lack of material regulation . such as the disclo sure of transfer pricing . this article intends to analyze the policy concerning the current related party transactions , to explore the ways on how to perfect the standard system for supervising the related party transactions and how to disclosure sufficiently the related party transactions 西南农业大学硕士学位论文中文摘要在关联方关系的披露问题上，针对目前存在众多的隐性关联交易的实际情况，笔者建议准则应考虑将隐性关联交易纳入其中;在关联方交易要素的披露问题上，主要体现在定价政策的规范上，笔者建议准则应对定价政策的制定方法，缘由，可比性及对整个财务报表的影响等作出具体的规定，从而避免上市公司利用价格的混乱来操纵利润。
There is also the risk that competitive pressures may cause credit standards to slip . in the light of these concerns , the hkma held discussions during the year with institutions adopting a more aggressive strategy in their mortgage business , in order to satisfy itself that prudent lending policies had not been compromised and that proper account had been taken of the interest rate risk in the pricing policies of the institutions concerned 同时，竞争压力也可能会令银行采纳的信贷标准下降。有鉴于此，年内金管局曾与在按揭业务方面采取比较进取策略的机构进行讨论，确保它们仍然采取审慎的贷款政策，并已适当考虑其定价政策涉及的利率风险。
