企业集团关联交易行为之法律规制研究

发布时间：2018-07-18 10:06

【摘要】：当今世界,企业集团已成为社会经济中的主角。企业集团的出现一方面为单一企业解决管理效率低下、资金不足、防范金融风险提供了一条有效的途径,另一方面企业集团这种组织形式也存在着弊端,关联交易便是其诸多弊端之一。企业集团关联交易带来的危害案件屡见不鲜,世界各国也纷纷采取必要手段对其进行规制。相比较而言我国企业集团出现比较晚,但关联交易所带来的危害却更胜一筹,企业集团通过关联交易来掌握控制权和决策权、规避国家法律来达到获取最大利润的目的。笔者将在对与企业集团关联交易有关基础性问题进行介绍的基础上,对比分析我国与国际上先进国家对企业集团关联交易规制的措施,明确我国在公司法、证券法、税法等其它法律法规中对企业集团关联交易规制上所存在的不足,并在文章的结尾部分提出完善我国对企业集团关联交易规制的建议。
[Abstract]:In today's world, enterprise groups have become the protagonists of social economy. On the one hand, the emergence of enterprise groups provides an effective way for a single enterprise to solve the problem of low management efficiency, insufficient capital and financial risk prevention. On the other hand, there are also drawbacks in this organizational form of enterprise groups. Affiliated transaction is one of its many drawbacks. Related transactions of enterprise groups are common cases, and countries all over the world have taken necessary measures to regulate them. By comparison, the enterprise groups in our country appear late, but the harm brought by the affiliated exchanges is better. The enterprise groups control and make decisions through the affiliated transactions, and circumvent the national laws to achieve the purpose of obtaining the maximum profit. On the basis of introducing the basic issues related to the related transactions of enterprise groups, the author will compare and analyze the measures of regulating related transactions of enterprise groups in China and the advanced countries in the world, and make clear the company law and securities law of our country. In the end of the article, the author puts forward some suggestions on how to improve the regulation of related transactions of enterprise groups in China.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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