论我国上市公司关联交易的法律规制-法学·法学理论专业论文.docxVIP

陷与不足，同时提出了完善我国证券法规制的具体建议。 陷与不足，同时提出了完善我国证券法规制的具体建议。 第五章探讨了我国上市公司关联交易的税法规制。借鉴西方国家 关联交易的税法立法经验，提出了完善我国税法规制的具体措施。 关键词：上市公司， 关联交易， 法律规制 II AbstractIn Abstract In recent years，the cognate trade of listed company of our country shows a tendency to rise year by year．It is just like a”d 0：uble·edged swor dfI． 0n one hand， it can economize the transaction cost and strengthen the cooperation among enterprises，with optimizing inside resource distribution and the regulation of enterprise’s capital and promoting the appropriate scaJe of operation of enterprise，on the other hand，it is”eV with the big shareholders of the 1isted company seeking the improper personal or small c01lectiVe interests through twisting the terms of trade．It causes the improper cognate trade and endangers the management of the listed company，the legitimate rights and interests of the minority stock h01der and other rights and interests． It also damages the order Of market economy．Weighing the adVantages and disadVantages， cognate trade is unaVoidable at presenf， so we should carry on strict superVision Co the cognate trade of the 1isted conlpany to regulate cognate trade of the listed company using such laws as Company 1a、v，Securities La、M 11ax Law，etc．And our country law has some problems that a serVice leVel is 10wer to regulate cognate trade at present and the authoritatiVeness is not high．There are blanks and place deficient and is 1imited of a(1justing range． 0n the basis of fully inVestigafting and analysing the cognate trade current situation of 1isted company of our country and origin cause of formation， this text has expounded the general theory of the 1egal regulation of cognate trade．Using legislatiVe experience of western countries’cognate trade and releVant system design for reference，this text puts forward the suggestion of perfecting the 1egal regulation to the cognate trade of our country’s”Company Law，”Securities Law”，7Ihx Law”to expect to set up practice of the legal system of cognat