上市公司关联交易现状及规制-工商管理专业论文.docxVIP

规范关联交易对各方面的危害。使读者认识到我国关联交易的特殊性 规范关联交易对各方面的危害。使读者认识到我国关联交易的特殊性 及对其进行规制的必要性。 第五章规制上市公司非规范关联交易。主要是对规制关联交易的 一些思考。首先分析了我国现行准则中存在的不足，然后阐述了英美 等市场经济发达国家在关联交易问题上的一些法律原则，最后在这两 者的基础上提出作者关于规制关联交易的～些思考，希望能以此为我 国证券市场的规范发展提供一些有益的借鉴。 在本文的写作过程中，笔者查阅了大量的参考资料。这些资料大 多从关联交易的某一两个方面进行分析，然后针对这一两个方面提出 规制措施。本文在综合这些资料的基础上，从定义入手，按照由浅入 深的顺序，通过对关联交易现状的描述，对其产生原因、危害进行多 方面的分析，然后有针对性的提出自己的思考，使得读者能够更加全 面的从整体上对关联交易进行把握，同时使得文章浅显易懂。 目前关于规制关联交易的观点，多集中于如何防止上市公司利用 关联交易损害债权人及中小投资者利益方面，而对非规范关联交易产 生后如何维护债权人及中小投资者利益讨论得较少，本文虽然参考国 外有关立法原则对这方面进行了一些思索，但由于水平有限，不足之 处在所难免。希望通过本文能够引起读者对这方面问题的关注，使我 国证券市场更加有序、健康地发展。 关键词：关联交易现状危害规制 AbstractCommercial Abstract Commercial transaction within affiliated enterprise iS a common phenomenon in the company listed in the stock market and need to be regulated．This transaction，on the one hand，by reducing the cost of business、optimizing resource collocation、maximizing the profit，Can intensify the company’S power of competition．But on the other hand， because it happens between two sides that have affiliated relationship， one side may contr01 or affect the other’S decision or action by this relationship，it could make inequality between these two sides and make the transaction unfair．Sometimes，it even becomes a tool of aggrieving other’S legal rights and evading the punishment of law． Along with the development of our country’S securities business and company system，these unfair Commercial transactions within affiliated enterprise cause a lot of serious problems．Therefore，how to regularize these transactions and how to protect the rights of the creditors or shareholders of these affiliated enterprises become a problem should be solved immediately and the purpose of this paper． There are five chapters in this paper． Chapter one is prolegomena．It expounds the and purpose、aim researching methods of this paper． Chapter two is a description of commercial transaction within affiliated enterprise．It introduces the definition and some conception of commercial transaction within affiliated ente