论公司关联交易及其规制+文献综述
时间:2018-11-29 15:14 来源:毕业论文 作者:毕业论文 点击:次
| 摘要针对我国当前证券市场中，上市公司的不公平关联交易行为日益频繁的现象，可以说不仅有着制度上的原因，也有着现实层面的因素。伴随着我国市场经济和国有企业改制的发展，关联交易随之产生和发展，可以说，关联交易的出现，顺应了经济社会的发展潮流，有其历史必然性，尽管在关联交易中产生诸多问题，然则，这些问题并非由于关联交易的本身原因，在当今我国相关法律制度不完善的情况下，关联交易的初始阶段可以说必然会出现这样的问题。但是，倘若能有效对不公平的关联交易进行规制，同时保护和支持公平的关联交易，将实现企业整体利益的最大化。因此，我国切需制定相关法律法规或者规范性文件，制定防范不公平关联交易的强制性规定，对关联交易进行法律上的引导和调整。笔者仅从公司法和证券法两个层面进行专项研究，提出几点规制关联交易的建议，以期对现实问题有所帮助。30797 关键词 关联交易 上市公司 法律规制 毕业论文外文摘要 Title Connected transaction of the company and it's regulation Abstract Unfair related transactions of listed companies in our country is so frequently, not only because of the root of the system, but also have practical reasons. Along with our country’s market economy and the development of the state-owned enterprise restructuring, affiliated transactions appeared and developed, it can be said that the emergence of related party transactions, conform to the trend of our economic and social development, has its historical inevitability. Although there are many problems in the related transactions, while these problems are not due to affiliate transaction itself. Currently, the condition of related legal system in our country is not perfect, related party transactions is the initial stage of the inevitable problems. But, if we can effectively regulate the unfair related party transactions, protect and support the fair related transactions at the same time, then we will be able to realize the maximization of the interests of the whole enterprise. Related party transactions, therefore, the specification of the related party transactions need legal guidance and regulation, hence appear the problem of legal regulation of the related party transactions. Based on the two aspects of securities regulation and company law as the research angle of view, the author puts forward some suggestions to the regulation. Keywords connected transaction the listed company regulation of law 目 次 1 引言 I 2 上市公司关联交易的法律界定 II 2．1 关联方的法律界定 II 2．2 关联关系的法律界定 II 2．3 关联交易的法律界定 III 3 我国上市公司关联交易的现状 III 3．1 我国上市公司关联交易的总体规模 IV 3．2 我国上市公司关联交易的特征 V 4 我国上市公司关联交易法律规制存在的问题 VI 4．1 关联交易的信息披露制度之适用存在障碍 VI 4．2 关联交易的表决权排除制度之规定存在缺陷 VI 4．3 关联交易的责任追究制度之机制存在漏洞 VII 5 境外关联交易法律规制的借鉴 VII 5．1 英美法系关联交易法律规制的借鉴 VIII 5．2 大陆法系关联交易法律规制的借鉴 IX 6 规范我国上市公司关联交易的立法建议 X 6．1 规范我国上市公司关联交易的《公司法》立法建议 XI (责任编辑：qin) |