Related party transactions listed companies in China main areas of fraud, including: fictitious transactions," price difference "trading, delegated or entrusted with the operation and cost-sharing and other methods to achieve the transfer of benefits between the associated enterprises. 关联交易是中国上市公司进行舞弊的重要领域,主要包括:虚构交易事项、价格差交易、委托或受托经营和分摊费用等方法在关联企业之间进行利益输送。