控制股东关联交易的法律规制研究

发布时间：2018-06-04 17:35

本文选题：控制股东 + 关联交易　；参考：《福州大学》2010年硕士论文

【摘要】：控制股东是随着现代公司的发展而逐渐产生的，并且现在已经广泛的存在于各种类型的公司之中。由于控制股东的普遍存在，控制股东与公司之间的关联交易也不可避免，这既包括控制股东与公司之间的交易，也包括与其控股公司子公司之间的交易，表现形式繁多。控制股东的关联交易既有降低交易成本、提高交易效率的积极作用，也有降级企业经营能力、牺牲公平原则的不利影响。为了充分发挥其积极的作用，必须对控制股东的关联交易进行法律规制。针对国内现在规制控制股东关联交易法律的不足之处，通过借鉴国外的立法经验并且结合我国具体的国情，提出完善我国的控制股东关联交易的立法建议。本文分为四个部分，主要内容包括：第一部分，介绍控制股东关联交易的法律界定。通过对控制股东和关联交易概念内涵和外延的界定，系统的论述了控制股东关联交易的法律特征，为进一步介绍规制控制股东的关联交易进行铺垫。第二部分，分析控制股东关联交易法律规则的必要性。控制股东的管理交易尽管有其存在的合理性，，但是其弊端也需要规制。控制股东关联交易存在的弊端主要体现在以下几个方面：虚构信息，扰乱市场调节机制；不公平的关联交易损害公司以及中小股东、公司利益相关人的利益；关联交易在合法形式下，可能掩盖着非法目的。并且结合我国股权结构的现状，说明我国是典型的集中式的股权结构，在法律规制控制股东关联交易还不完善的情况下，控制股东的关联交易很可能对公司和其他中小股东权益的造成损害。通过考察近几年我国上市公司控制股东关联交易的实证，反映出控制股东关联交易的普遍性以及存在大量的不公平的管理交易，说明规制控制股东关联交易的必要性。第三部分，讨论了我国现行法律制度对控制股东关联交易规制存在的不足之处。我国现行的法律制度对控制股东的关联交易有所规定，但是还是存在着不足，主要表现在：公司法对关联交易制度设计存在缺失、规制关联交易制度操作性不强、规制外延范围过窄并且欠缺体系性这三个方面。第四部分，提出了完善控制股东关联交易法律规制的具体建议。主要从审查控制股东关联交易的前期、监管控制股东关联交易的过程以及完善控制股东关联交易事后法律救济这三个阶段提出完善立法的建议。
[Abstract]:With the development of modern companies, controlling shareholders have emerged gradually, and have been widely existed in various types of companies. Due to the widespread existence of controlling shareholders, related party transactions between controlling shareholders and companies are inevitable, which includes transactions between controlling shareholders and companies as well as transactions with subsidiaries of their holding companies. The related party transaction of controlling shareholders not only has the positive effect of reducing transaction cost and improving the transaction efficiency, but also has the adverse effect of demoting the enterprise's management ability and sacrificing the principle of fairness. In order to give full play to its positive role, the related party transactions of controlling shareholders must be regulated by law. In view of the deficiency of the domestic law of regulating the related party transactions of controlling shareholders at present, this paper puts forward some legislative suggestions to perfect the related party transactions of controlling shareholders in our country by referring to the legislative experience of foreign countries and combining with the specific conditions of our country. This paper is divided into four parts, the main contents include: The first part introduces the legal definition of related transactions of controlling shareholders. Through the definition of the connotation and extension of the concept of controlling shareholder and related party transaction, this paper systematically discusses the legal characteristics of the related party transaction of controlling shareholder, and paves the way for the further introduction of regulating the related party transaction of controlling shareholder. The second part analyzes the necessity of controlling shareholders' related transactions. Although the management transaction of controlling shareholders has its rationality, its drawbacks also need to be regulated. The disadvantages of the related transactions of controlling shareholders are mainly reflected in the following aspects: fictitious information, disturbing the market regulation mechanism, unfair related party transactions harm the interests of the company, the minority shareholders, the stakeholders of the company, and the interests of the relevant parties of the company; Related party transactions in the legal form, may cover up the illegal purpose. And combined with the current situation of China's equity structure, it shows that our country is a typical centralized ownership structure, in the case of legal regulation of the related transactions of shareholders is not perfect. Related party transactions of controlling shareholders are likely to damage the rights and interests of the company and other minority shareholders. By examining the related party transactions of controlling shareholders of listed companies in China in recent years, it reflects the universality of the related transactions of controlling shareholders and the existence of a large number of unfair management transactions, which shows the necessity of regulating the related transactions of controlling shareholders. In the third part, the author discusses the deficiency of the regulation of the related transactions of controlling shareholders in the current legal system of our country. The current legal system of our country has some regulations on the related party transactions of controlling shareholders, but there are still some shortcomings, such as: the lack of the design of the related party transaction system in the company law, and the weak operability of the regulation of the related party transaction system. The regulation extension scope is too narrow and lacks the system these three aspects. In the fourth part, the author puts forward some specific suggestions on how to improve the legal regulation of the related transactions of controlling shareholders. This paper puts forward some suggestions on how to perfect the legislation mainly from the three stages of examining the related party transactions of controlling shareholders, supervising the process of related transactions of controlling shareholders and perfecting the legal relief after the related transactions of controlling shareholders.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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