我国关联交易法律监管制度研究

发布时间：2018-01-27 02:47

本文关键词： 关联交易法律监管权力滥用公平　出处：《中南大学》2010年硕士论文　论文类型：学位论文

【摘要】：关联交易是现代商业活动中常见的经济行为。关联交易在实践中的作用是双面的,在带来经济价值的同时也往往产生较大的危害后果,这也是相关法律需对其作出严格监管的根本原因。关联交易法律监管的基本目标是在充分利用关联交易经济价值的同时最大限度的降低关联交易的危害性,以防止关联人滥用权利(力)为核心。各国法律在对关联交易做出监管时均以信息披露及特殊审议程序为其基本内容,并强调对公司管理人员及控股股东的制约。我国公司法、证券法、会计法等法律部门均从不同角度对关联交易作出了相应的制度规范。但从整体上看,我国关联交易法律监管制度在程序规则、公司内部监督和责任体系方面均存在一定的缺陷,无法充分保障关联交易的安全性。从各部门法的适用范围和调整方式来看,《公司法》更适合对关联交易做出监管。为加强对关联交易的制约、降低其危害性,我国应以健全《公司法》的相关规定为重点,在考察和借鉴国外地区关联交易立法经验的基础上,从加强控股股东诚信义务、完善关联交易的程序规则和责任制度、加强监事作用几个方面对我国关联交易法律监管制度进行完善。
[Abstract]:Related party transaction is a common economic behavior in modern commercial activities. The role of related party transactions in practice is dual, which brings economic value but also has great harmful consequences. This is also the fundamental reason that the relevant laws need to strictly supervise the related transactions. The basic goal of the related transactions legal supervision is to make full use of the economic value of affiliated transactions while minimizing the harm of related transactions. In order to prevent the abuse of rights (force) of related parties as the core. The basic content of national laws in the regulation of related party transactions is information disclosure and special review procedures. The company law, securities law, accounting law and other legal departments have made the corresponding system of related party transactions from different angles. But from the overall point of view. There are some defects in the legal supervision system of related party transactions in the aspects of procedural rules, internal supervision and liability system. Can not fully protect the security of related party transactions. From the scope of application and adjustment of the law, the Company Law is more suitable for the regulation of related party transactions. In order to strengthen the constraints on related transactions, reduce its harm. In order to improve the relevant provisions of Company Law, our country should study and learn from the experience of related transaction legislation in foreign countries, and strengthen the fiduciary obligation of controlling shareholders. Improve the procedure rules and liability system of related party transactions, strengthen the role of supervisors to improve the legal supervision system of related party transactions in China.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91;D922.28

【引证文献】