论非法关联交易的危害及其公司法上的防范-法律专业论文.docxVIP

摘 摘 要 关联交易是在市场经济运转过程中不可避免的经济现象，具 有存在的必然性和合理性，但市场经济主体对关联交易的滥用产 生了大量的非法关联交易。目前对非法关联交易的研究主要侧重 于公司特别是上市公司方面，而对非公司制的企业、事业单位及 自然人之间以及它们相互之间的非法关联交易却很少涉足。据此， 本文从广义的市场经济主体的角度出发，列举了非法关联交易对 国有资产保值增值、对国家税收征管、对投资者和债权人的利益、 对同业竞争者利益等五个方面的危害，希望引起理论界及国家立 法机关、政府监管部门足够的重视。本文亦简要介绍了西方经济 发达国家对关联交易规范的一般原则及具体方法，并从公司法上 的防范角度，大胆地提出了设立和完善控股股东的诚信义务制度、 关联交易信息公开化制度、公司法人格否认制度、独立董事制度、 表决权代理制度等十一个方面的设想。通过上述探讨，笔者希望 通过合理的规制，达到既扬关联交易之长又避关联交易之短的目 的，从而促进社会主义市场经济健康稳定的发展。 关键词：非法关联交易 危害 防范 AbstractAffiliate Abstract Affiliate transactions are the inevitable economic phenomenon m the course of operation of market economy,which have inevitable nahIre a【ld reasonable nature for existence，but that the subjects of market economy abuse affiliate transactions has produced a great deal of illegal affiliate transactions．At present the studies on illegal affiliate transactions in theoretical sphere ale mainly side-emphatic on affiliate transactions among companies especially listed company,while few involve the affiliate transactions among non-corporation。system enterprises，goVemment-sponsored institutions，natural person and other economic subjects．For this．starting with market economic subjects in a broad Sense，this paper list harms of illegal affiliate transactions in such five．aspects as the harms to apprecial／ion and SaCing of state assets，to national administration of tax revenue collection．to interests of investor and creditor,to interests of horizontal competitors，hoping to catch enough attentions of theoretical sphere，legislative organizations and government supervision deparmaents．This paper also briefly in仃oduces the general principles and specific methods to rule and regulate affiliate transactions in western economy—development countries，and from the guarding angle in company law bravely puts forward the conceptions of establishment and perfection of such eleven aspects as system for obligations of honest and good faith of holding shareholders，system mat information about affiliate transact