我国上市公司关联交易法律规制现状及完善研究

发布时间：2018-06-16 03:24

本文选题：上市公司 + 关联交易　；参考：《内蒙古大学》2010年硕士论文

【摘要】： 市场经济下关联交易广泛存在,其有有利的一面,也有不利的一面。如何规制其不利的一面,扼制非公允关联交易,避免控股股东特别是上市公司的控股股东滥用其优势地位,通过关联交易损害中小股东和债权人等利益相关者的利益,维护市场交易的公平、诚信秩序,成为各国法律界普遍关注并研究的课题。本论文通过研究上市公司关联交易的基本概念和法律特征、我国目前上市公司关联交易现状及特点,以及我国目前各相关部门法对于上市公司关联交易的法律规制,分析其存在的问题；同时借鉴国外各发达国家的先进经验,提出对完善上市公司关联交易法律规制的一些思考和建议。本文共分四大部分：第一部分为“上市公司关联交易的法律界定”,该部分分为“上市公司关联交易的概念”、“上市公司关联方的概念”及“上市公司关联交易的法律特征”。第二部分为“我国上市公司关联交易的现状及规制必要性”,对此又从我国上市公司关联交易现状、上市公司关联交易法律规制的必要性两个方面去阐述。第三部分为“我国上市公司关联交易的法律规制现状分析”,共分三部分论述：一是我国上市公司关联交易法律规制体系的建立,二是《公司法》的规制现状及存在问题,三是《证券法》及其它证券法规的规制现状及存在问题。第四部分为“对我国上市公司关联交易规制完善的思考”。从规制原则、协调各项法规及改善重要规制内容相关法律位阶过低之不足、完善救济机制、合理确定关联交易重要性的判断标准和继续完善信息披露制度五个方面提出了思考和建议。
[Abstract]:Under the market economy, the related party transaction exists widely, it has the beneficial side, also has the disadvantageous side. How to regulate its disadvantage, curb unfair related party transactions, avoid the controlling shareholders, especially the controlling shareholders of listed companies, abuse their dominant position, and harm the interests of stakeholders such as minority shareholders and creditors through related party transactions. Maintaining the fair and honest order of market transactions has become a common concern and research topic in the legal circles of various countries. This paper studies the basic concepts and legal characteristics of related party transactions of listed companies, the current situation and characteristics of related transactions of listed companies in China, and the legal regulation of related transactions of listed companies in various relevant laws of our country at present. At the same time, the author draws lessons from the advanced experiences of foreign developed countries and puts forward some thoughts and suggestions on how to perfect the legal regulation of related party transactions of listed companies. This paper is divided into four parts: the first part is "the legal definition of affiliated transactions of listed companies", which is divided into "the concept of affiliated transactions of listed companies". The concept of related parties of listed companies and the legal characteristics of related transactions of listed companies. The second part is "the present situation and the regulation necessity of the related party transaction of the listed company in our country", which is explained from two aspects: the current situation of the related party transaction of the listed company in our country and the necessity of the legal regulation of the related party transaction of the listed company in our country. The third part is the analysis of the legal regulation of related party transactions of listed companies in China, which is divided into three parts: first, the establishment of the legal regulation system of related party transactions of listed companies in China; secondly, the current situation and existing problems of the regulation of the Company Law. Third, the current situation and existing problems of the Securities Law and other securities regulations. The fourth part is about the perfection of related transaction regulation of listed companies in China. From the point of view of the principle of regulation, the deficiency of coordinating various laws and regulations and improving the relative legal rank of important regulation content, we should perfect the relief mechanism. This paper puts forward some thoughts and suggestions on how to determine reasonably the importance of related party transactions and how to continue to perfect the information disclosure system.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】