不正当关联交易法律规制研究

发布时间：2018-01-17 16:32

本文关键词：不正当关联交易法律规制研究　出处：《中国海洋大学》2011年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的发展,公司的内部治理结构及其外部组织形式不断地演变,促成了公司交易形式的多样化。关联交易最初以节约交易成本、提高交易效率为目的,提高了公司的市场竞争力和经营效益。然而,随着市场经济的发展,关联交易逐渐演变成为公司非法融资、转移利润逃避债务及纳税义务的手段。关联交易概念的外延不断扩大,由原来仅指正当交易演变成为包含正当交易与不正当交易。不正当关联交易滥用市场经济的自由价值,严重破坏了市场经济的公平,损害相关利益人及国家的合法利益。因此,应当尽快完善我国对于不正当关联交易的法律规制制度,然而由于不正当关联交易本身的复杂性、特殊性,对于不正当关联交易的规制又是一个十分复杂的难题。本文以不正当关联交易为中心概念,在分析我国现行不正当关联交易规制制度存在的缺陷,并在比较、借鉴国外相。关制度的基础上,提出完善我国不正当关联交易法律规制制度的建议。本文整体结构分为三个部分:第一部分建立不正当关联交易的核心概念;第二部分提出完善不正当关联交易监管制度的建议;第三部分提出完善不正当关联交易司法救济制度的建议。根据上述思路,本文分为四章: 第一章在论述我国现阶段关联交易的基本理论的基础上,结合关联交易与不正当关联交易概念之间的逻辑关系,阐明不正当关联交易概念在法律规制制度中的核心地位及其构成要件。并进一步论述不正当关联交易法律特征及其分类。第二章着重分析不正当关联交易的法益侵犯性,分别从损害国家利益、债权人利益和投资者利益三个方面阐明规制不正当关联交易的必要性。在前述基础上,分析论证规制不正当关联交易应当遵循的基本原则。第三章从我国会计法、公司法、证券法等现行法律法规的角度,论述我国现阶段对不正当关联交易进行规制的具体法律制度,并着重分析现行不正当关联交易规制制度存在的缺陷。为后文完善我国不正当关联交易部分做铺垫。第四章在借鉴国外相关制度的基础上,分别从不正当关联交易的监督制度和不正当关联交易的司法救济制度两个方面,分析论述监督制度、司法救济制度二者之间的关系以及二者之间如何有效衔接的问题。在此基础上,着重阐明完善债权人合法权益保护、股东合法权益保护的具体建议,包括债权人权益保护中举证责任的分担、公司法人格否认制度的完善;股东直接诉讼的规则原则、原告及被告的适格问题的完善,股东派生诉讼制度中管辖权、诉讼费用承担、诉讼利益分配等方面的完善;衡平居次原则的引入、衡平居次原则的适用范围及其与公司法人格否认制度的衔接。
[Abstract]:With the development of the market economy, the internal governance structure of the company and its external organizational forms are constantly evolving, which has contributed to the diversification of the transaction forms of the company. With the development of market economy, related party transactions have gradually evolved into illegal financing. The means of transferring profits to evade debt and tax obligation. The extension of the concept of related party transaction is expanding. From the original only refers to legitimate transactions to include legitimate transactions and improper transactions. Improper related transactions abuse the free value of the market economy, seriously undermine the fairness of the market economy. Therefore, we should improve the legal regulation system for improper related transactions as soon as possible. However, due to the complexity of improper related transactions, the particularity. The regulation of improper related party transactions is a very complicated problem. Based on the concept of improper related party transaction, this paper analyzes the defects of China's current regulation system of illegal related party transaction, and draws lessons from foreign countries. Some suggestions are put forward to perfect the legal regulation system of improper related party transactions in our country. The whole structure of this paper is divided into three parts: the first part establishes the core concept of improper related party transaction; The second part puts forward some suggestions to improve the supervision system of improper related party transactions. The third part puts forward some suggestions to improve the judicial relief system of improper related party transactions. According to the above ideas, this paper is divided into four chapters: The first chapter discusses the basic theory of related party transactions in China at this stage, combining the logical relationship between the concept of related party transactions and improper related party transactions. This paper expounds the core position of the concept of improper related party transaction in the legal regulation system and its constituent elements, and further discusses the legal characteristics and classification of the illegal related party transaction. The second chapter focuses on the analysis of the legal interests of illegal related party transactions, respectively from the damage to national interests, creditors' interests and the interests of investors in three aspects of the necessity of regulating improper related party transactions. On the basis of the foregoing. Analysis and demonstration of the regulation of improper related party transactions should follow the basic principles. The third chapter from the accounting law, company law, securities law and other existing laws and regulations point of view, discusses the current stage of our country to regulate the specific legal system of illegal related party transactions. It also focuses on the analysis of the defects of the current regulation system of improper related party transactions, which pave the way for the improvement of the part of China's improper related party transactions. On the basis of drawing lessons from foreign related systems, Chapter 4th analyzes and discusses the supervision system from two aspects: the supervision system of improper related party transactions and the judicial remedy system of improper related party transactions. The relationship between the two judicial relief system and how to effectively link up between them. On the basis of this, the author focuses on the specific suggestions to improve the protection of the legitimate rights and interests of creditors and the protection of the legitimate rights and interests of shareholders. It includes the sharing of the burden of proof in the protection of creditors' rights and interests and the perfection of the system of denying the personality of company law. The principle of the direct action of shareholders, the perfection of the qualification of the plaintiff and the defendant, the perfection of the jurisdiction of the shareholder derivative litigation system, the bearing of litigation expenses, the distribution of litigation benefits, etc. The introduction of the principle of equalization, the scope of application of the principle and its connection with the system of denial of corporate personality.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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