上市公司不当关联交易的法律规制

发布时间：2018-04-29 03:22

本文选题：上市公司 + 不当关联交易　；参考：《山东经济学院》2011年硕士论文

【摘要】：关联交易是资本市场发展到一定阶段的必然产物,其具有鲜明的“双刃性”。正当的关联交易可以极大降低上市公司的运营成本,提高上市公司的经济效益;不正当的关联交易会极大损害上市公司以及投资者和债权人的利益,扰乱了正常的市场经济秩序,严重挫伤了投资者的投资信心,阻碍了我国资本市场的健康、稳定发展。在我国资本市场发展的进程中,上市公司不当关联交易大量存在,如何规制不当关联交易行为,避免上市公司高管人员以及控股股东滥用其股权优势地位,通过不当关联交易损害中小投资者、债权人以及其他利益相关者的利益,维护资本市场交易的公平、诚信已经成为学界关注并研究的重要课题。文章共分为五个部分,第一部分为上市公司关联交易的概述。主要内容包括上市公司关联交易的界定;关联方的范围以及上市公司不当关联交易的认定。本部分在分析正当的关联交易有其存在的必要性及合理性的基础上认为,应加强对不当关联交易的法律规制,以鼓励和提倡正当的关联交易。第二部分为上市公司不当关联交易存在的原因及规制的必要性。主要包括两方面内容:一是上市公司不当关联交易的危害及易发的原因;二是上市公司不当关联交易法律规制的必要性。第三部分为我国上市公司不当关联交易的立法现状及存在的问题,主要包括我国现行《公司法》和《证券法》中与关联交易相关的规定,及我国不当关联交易法律规制中存在的缺陷。第四部分主要介绍国外上市公司不当关联交易法律规制的先进理念以及对我国的启示。笔者在本部分中主要介绍国外相关法律对上市公司不当关联交易规制的先进措施,将“他山之石”为我所用。第五部分主要探讨的是上市公司不当关联交易法律制度的完善。笔者将结合我国实际提出些许意见,对我国《公司法》和《证券法》相关的法律制度进行完善,以求对我国上市公司不正当关联交易的法律规制有所裨益。
[Abstract]:Affiliated transaction is the inevitable outcome of the capital market development to a certain stage, and it has a distinct "double edge". Proper related party transactions can greatly reduce the operating costs of listed companies and increase the economic benefits of listed companies. Improper related transactions will greatly harm the interests of listed companies, investors and creditors. It disturbs the normal order of market economy, seriously dampens investors' investment confidence, and hinders the healthy and stable development of our capital market. In the process of capital market development in China, there are a large number of improper related party transactions in listed companies. How to regulate improper related party transactions to avoid the abuse of ownership dominance by senior executives and controlling shareholders of listed companies. Through improper related party transactions to harm the interests of small and medium-sized investors, creditors and other stakeholders, to maintain the equity of capital market transactions, integrity has become an important issue of academic attention and research. The article is divided into five parts, the first part is the summary of related party transactions of listed companies. The main contents include the definition of affiliated transactions of listed companies, the scope of related parties and the identification of improper related transactions of listed companies. Based on the analysis of the necessity and rationality of the existence of legitimate related party transactions, this part holds that we should strengthen the legal regulation of improper related party transactions in order to encourage and advocate proper related party transactions. The second part is the reason for the existence of improper related party transactions of listed companies and the necessity of regulation. It mainly includes two aspects: one is the harm of improper related party transactions of listed companies and the reason of easy occurrence; the other is the necessity of legal regulation of improper related party transactions of listed companies. The third part is the current legislative situation and existing problems of improper related transactions of listed companies in China, including the relevant provisions of the Company Law and the Securities Law, which are related to related transactions. And the defects existing in the legal regulation of improper related party transactions in China. The fourth part mainly introduces the foreign listed companies improper related party transaction legal regulation advanced idea and the enlightenment to our country. In this part, the author mainly introduces the advanced measures of foreign related laws to regulate the improper related party transactions of listed companies, and makes use of "the stone of other mountains". The fifth part mainly discusses the perfection of the legal system of improper related party transactions of listed companies. The author will put forward some opinions based on the practice of our country and perfect the relevant legal system of our country's Company Law and Securities Law in order to benefit the legal regulation of illegal related party transactions of listed companies in our country.
【学位授予单位】：山东经济学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F275

【参考文献】