上市公司非正当关联交易的公司法规制

发布时间：2018-04-02 12:06

本文选题：非正当关联交易　切入点：法人治理结构　出处：《哈尔滨工程大学》2011年硕士论文

【摘要】：市场经济是法治经济,完善的社会主义法律制度对于成功建设社会主义市场经济具有重要意义。资本市场作为我国社会主义市场经济体系的重要组成部分,其繁荣与稳定必须建立在上市公司的规范运行的基础之上,而关联交易却对我国上市公司的规范运行提出了严峻挑战。关联交易按性质可以区分为正当关联交易和非正当关联交易。正当关联交易可以优化资源配置,降低市场交易成本,增强上市公司竞争能力,实现公司利润的最大化等,因此受到法律的保护；非正当关联交易往往成为控股股东、董事或高级管理人员侵害上市公司、中小股东以及公司债权人合法权益的重要手段,严重扰乱市场经济秩序,因此需要加强法律规制。近年来,由于公司法人制度缺陷、公司法人治理结构的严重扭曲、相关法律规范的薄弱与空白、公司改制不彻底以及信息披露制度不完善等,我国上市公司非正当关联交易层出不穷,已经引起人们的广泛关注。然而,我国无论是在法律制度建设上还是在法学理论研究上都处于较为薄弱的状态。虽然《公司法》已经初步形成了非正当关联交易法律规制体系,但是仍然需要进一步补充和完善。因此,我国应当借鉴其他国家的先进立法经验,并结合我国的实际国情,采取强化控股股东的诚信义务、构建关联股东表决权排除制度、完善独立董事制度、充分发挥监事会的监督职能、引入深石原则、细化股东派生诉讼制度等措施完善《公司法》,从而有效规制上市公司非正当关联交易。
[Abstract]:The market economy is an economy ruled by law, and a perfect socialist legal system is of great significance for the successful construction of a socialist market economy. Capital market is an important part of the socialist market economy system of our country. Its prosperity and stability must be based on the normative operation of listed companies, while related party transactions pose a severe challenge to the normative operation of listed companies in China. According to the nature of related party transactions, they can be divided into legitimate related party transactions and unjustified related party transactions, which can optimize the allocation of resources, reduce market transaction costs, enhance the competitive power of listed companies, and realize the maximization of corporate profits, etc. As a result, illegal related party transactions often become an important means for controlling shareholders, directors or senior management personnel to infringe on the legitimate rights and interests of listed companies, minority shareholders and creditors of the company, thus seriously disrupting the order of the market economy. Therefore, it is necessary to strengthen legal regulation. In recent years, due to the defects of the corporate system, the serious distortion of corporate governance structure, the weakness and blank of relevant legal norms, the incomplete restructuring of the company and the imperfect information disclosure system, etc. The emergence of illegal related party transactions of listed companies in our country has caused widespread concern. However, Our country is in a weak state both in the construction of legal system and in the research of legal theory. Although the Company Law has initially formed the legal regulation system of illegitimate related party transactions, But it still needs to be further supplemented and perfected. Therefore, our country should draw lessons from the advanced legislative experience of other countries and combine the actual situation of our country, take to strengthen the fiduciary duty of the controlling shareholders, and construct the system of excluding the voting rights of the associated shareholders. Perfecting the system of independent directors, giving full play to the supervisory function of the board of supervisors, introducing the principle of deep stone, refining the system of shareholder derivative litigation, and so on, perfecting the Company Law, so as to effectively regulate the illegal related party transactions of listed companies.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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