论上市公司关联交易的法律规制.pdfVIP

论上市公司关联交易的法律规制 摘 要 新《公司法》对通过关联交易行为损害公司利益的行为的明令禁止，使得对于关联交易的关 注越演愈烈。关联交易是发生在上市公司与具有关联主体之间的交易行为，公允的关联交易行为 有利于提高上市公司效益，但非公允的交易行为往往以牺牲上市公司，中小股东甚至债权人的利 益为代价，是为现行公司法所禁止的。因此，对法律法规对于关联交易的规制研究十分必要。究 竟何为公允的关联交易行为，究竟如何引导公允交易行为，又该如何规制非公允关联交易行为从 关联交易现象产生的原因入手，分析当前关联交易现象对于上市公司进展的利弊；并且结合关联 交易不断翻新的形式以及我国现行法律法规的相关规定的对比研究，从而找出我国现行法对关联 交易规定的不足之处，并对如何对关联交易进行规制与引导提出若干建议。 关键词：上市公司；关联交易；法律规制 legal regulation of related party transactions of listed companies Abstract New Company Law expressly for damage related transactions by the Companys interest prohibition, so that, for transactions related concerns more play pang. Related party transactions occurred in the listed company and has associated transactions between subjects, related transactions fair will help improve the efficiency of the company listed, but not fair trade practices often at the expense of listed companies, the interests of minority shareholders even at the expense of creditors, It is prohibited by existing company law. Therefore, the study of laws and regulations to regulate related party transactions is necessary. What exactly related transactions fair, in the end how to guide fair trade practices, how to regulate reason unfair related transactions from related party transactions phenomenon, analyzes current related party transactions phenomenon for the development of listed companies the advantages and disadvantages; and combination-related transactions ever-changing forms of comparative studies and the relevant provisions of existing laws and regulations, in order to identify related party transactions specified shortcomings of existing law, and how to regulate rel