论我国上市公司关联交易的法律规制

发布时间：2018-06-04 06:31

本文选题：上市公司 + 关联交易　；参考：《湖南师范大学》2005年硕士论文

【摘要】： 近几年，我国上市公司关联交易呈逐年上升趋势，它就像一把“双刃剑”，一方面可以节约交易成本，加强企业间合作，优化内部资源配置，优化企业资本结构，促进企业规模经营；但它也有“恶”的一面，，上市公司的大股东们会通过扭曲交易条件来谋求不正当的个人或小集体利益，从而滋生不正当关联交易，危害上市公司的经营，损害中小股东及其他权益人的合法权益，扰乱市场经济的秩序。权衡利弊，在当前关联交易不可避免的情况下，应对上市公司的关联交易进行严格的监管，用公司法、证券法、税法等法律对上市公司的关联交易加以规制，将其引入正确轨道。而我国目前法律对关联交易的法律规制存在效力层次较低，权威性不高，有空白和欠缺之处，调整范围有限等问题。本文在充分调查分析我国上市公司关联交易现状及其成因的基础上，论述了关联交易法律规制的一般理论，并借鉴西方国家关联交易立法经验及相关制度设计，提出完善我国《公司法》、《证券法》、《税法》对关联交易的法律规制的建议，期望其对我国建立系统的关联交易法律制度的实践有所裨益。本文分五章进行论述：第一章为关联交易的概述，对关联交易、关联人的概念进行了明确界定，系统阐述了关联交易的法律特征及其价值分析，得出关联交易利弊两面性的结论。第二章是对我国上市公司关联交易的实证考察与分析，深入分析了我国上市公司关联交易愈演愈烈的现状、表现形式及其成因。第三章论述了我国上市公司关联交易的公司法规制。首先对我国关联交易的公司法的立法现状进行了分析，指出了其中的缺陷与不足；其次，探讨了自我交易的公司法规制问题；再次从事前法律保护和事后法律保护两个方面讨论了关联交易中公司少数股东的公司法保护问题所采取的主要措施；最后，结合公司法人格否认原则、深石原则，讨论了保护关联交易中公司债权人利益问题。第四章阐述了我国上市公司关联交易的证券法规制。首先对我国关联交易的证券法所存在的的立法现状进行了分析，指出了其中的缺陷与不足，同时提出了完善我国证券法规制的具体建议。第五章探讨了我国上市公司关联交易的税法规制。借鉴西方国家关联交易的税法立法经验，提出了完善我国税法规制的具体措施。
[Abstract]:In recent years, the affiliated transactions of listed companies in China have been on the rise year by year. It is like a "double-edged sword". On the one hand, it can save transaction costs, strengthen cooperation among enterprises, optimize internal resource allocation, and optimize the capital structure of enterprises. It also has a "bad" side. Large shareholders of listed companies will seek improper individual or small collective interests by distorting trading conditions, thus creating improper related party transactions and endangering the operation of listed companies. Damage the legitimate rights and interests of small and medium shareholders and other rights and interests and disturb the order of market economy. Weighing the advantages and disadvantages, under the unavoidable circumstances of current related party transactions, we should strictly supervise the related party transactions of listed companies, and regulate the related transactions of listed companies with the laws of company law, securities law, tax law, etc. Introduce it into the correct orbit. However, there are some problems in the legal regulation of related party transactions in our country, such as low level of validity, low authority, blank and deficient, limited scope of adjustment and so on. Based on the investigation and analysis of the current situation and causes of related party transactions of listed companies in China, this paper discusses the general theory of related party transactions, and draws lessons from the relevant legislation experience of western countries and the design of related systems. This paper puts forward some suggestions to perfect the legal regulation of related party transactions in China, such as Company Law, Securities Law and tax Law. It is expected that it will be beneficial to the practice of establishing a systematic legal system of related party transactions in China. This paper is divided into five chapters: The first chapter is an overview of related party transactions. The concept of related party transactions and related parties is clearly defined. The legal characteristics and value analysis of related party transactions are systematically expounded. The conclusion that the advantages and disadvantages of related transactions are both sides is drawn. The second chapter is the empirical investigation and analysis of the related party transactions of listed companies in China, and deeply analyzes the current situation, forms and causes of the increasing incidence of affiliated transactions of listed companies in China. The third chapter discusses the regulation of the related transactions of listed companies in China. First of all, this paper analyzes the current situation of the legislation of the company law on related party transactions in China, and points out the defects and deficiencies in the legislation, and then probes into the regulation of the company law of self-dealing. Thirdly, the paper discusses the main measures to protect the minority shareholders of the company in the related party transaction from the two aspects of pre-legal protection and post-legal protection; finally, combining with the principle of disavowal of corporate personality, the deep stone principle, This paper discusses the protection of the interests of creditors in related party transactions. The fourth chapter elaborates the securities law regulation of the related party transaction of listed company in our country. This paper first analyzes the current situation of legislation in the securities law of related party transactions in China, points out its defects and deficiencies, and puts forward some concrete suggestions to perfect the system of securities laws and regulations in our country at the same time. Chapter five discusses the tax regulation of affiliated transactions of listed companies in China. Based on the legislative experience of related party transactions in western countries, this paper puts forward some concrete measures to perfect the regulation of tax law in China.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.287;D922.291.91

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