For some group enterprises, especially those listed by splitting high-quality assets, listed companies often have related transactions with other companies in the same group for the normal operation of their business after listing. We should look at related party transactions from two aspects. Unfair related party transactions have risks such as violating the principle of fair competition in the market and helping related parties transfer the assets profits of listed companies. However, carrying out related party transactions legally can promote the scale operation of the company, reduce the uncertainty in the transaction process, reduce the transaction cost, improve the operating efficiency and realize the strategic objectives of the group.