小额贷款公司关联关系探析
发布时间：2018-07-24 15:19
【摘要】： 小额贷款公司的产生有其必然性,发展小额贷款公司对扩宽公司融资渠道、促进中小企业发展有着极其重要的意义。目前我国的小额信贷公司尚处于探索阶段,新设立的小额贷款公司数量已越来越多,但由于法律欠缺、经验不足等原因,小额贷款公司的设立运营还存在各种问题,其中至关重要的一环就是对小额贷款公司股东关联关系的认定。笔者以小额贷款公司和关联关系的核心涵义为本文基础,系统分析我国《公司法》、《上市规则》、《会计准则》的相关规定,以此展开关于我国小额贷款公司关联关系认定的探讨,以期对小额贷款公司的进一步发展提出有益建议。 本文由三个部分组成。第一章首先界定了小额贷款公司的核心概念和特定,分析了小额贷款公司产生的背景、特点及其存在发展的意义,小额贷款公司出现的主要原因是小企业融资难度较大,银行小额信贷的缺失以及民间借贷的不规范性,小额贷款公司即是在此种背景之下产生发展;第二章指出了探讨小额贷款公司中关联关系的意义,并具体分析了《公司法》、《上市规则》和《会计准则》对于关联关系的相关规定;第三章重点探讨小额贷款公司关联关系的认定,从认定途径、实务案例两个角度予以充分讨论,针对小额贷款公司关联关系的认定适用《上市规则》的弊端提出了两点建议,一是对小额贷款公司关联关系的认定适用《会计准则》,二是放宽关主要发起人及其关联方的持股比例限制。
[Abstract]:The emergence of microfinance companies has its inevitability, the development of microfinance companies to broaden the financing channels of companies, promote the development of small and medium-sized enterprises has an extremely important significance. At present, the microfinance companies in our country are still in the exploratory stage, and the number of newly established micro-credit companies has become more and more. However, due to the lack of law and insufficient experience, there are still various problems in the establishment and operation of micro-credit companies. One of the most important is the identification of the relationship between the shareholders of microfinance companies. Based on the core meaning of micro-loan company and related relationship, the author systematically analyzes the relevant provisions of China's Company Law, listing rules, and Accounting Standards, so as to discuss the identification of the related relationship between microfinance companies in China. With a view to the further development of small loan companies to put forward useful suggestions. This paper consists of three parts. The first chapter defines the core concept and specific characteristics of microfinance companies, analyzes the background, characteristics and significance of the existence and development of microfinance companies, the main reason for the emergence of microfinance companies is that small enterprises are difficult to finance. The lack of bank microfinance and the non-standard of private lending, microfinance companies are in this context of development; the second chapter points out the significance of exploring the relationship among microfinance companies. It also analyzes the related provisions of Company Law, listing rules and Accounting Standards. The third chapter focuses on the identification of the relevance relationship of microfinance companies, which is discussed from the perspective of identification approaches and practical cases. In view of the malpractice of applying the listing rules to the determination of the association relationship of microfinance companies, this paper puts forward two suggestions. One is to apply the Accounting Standards to the confirmation of the related relationship of the microfinance company, and the other is to relax the restriction on the shareholding ratio of the main promoters and their related parties.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F832.39
本文编号：2141798
[Abstract]:The emergence of microfinance companies has its inevitability, the development of microfinance companies to broaden the financing channels of companies, promote the development of small and medium-sized enterprises has an extremely important significance. At present, the microfinance companies in our country are still in the exploratory stage, and the number of newly established micro-credit companies has become more and more. However, due to the lack of law and insufficient experience, there are still various problems in the establishment and operation of micro-credit companies. One of the most important is the identification of the relationship between the shareholders of microfinance companies. Based on the core meaning of micro-loan company and related relationship, the author systematically analyzes the relevant provisions of China's Company Law, listing rules, and Accounting Standards, so as to discuss the identification of the related relationship between microfinance companies in China. With a view to the further development of small loan companies to put forward useful suggestions. This paper consists of three parts. The first chapter defines the core concept and specific characteristics of microfinance companies, analyzes the background, characteristics and significance of the existence and development of microfinance companies, the main reason for the emergence of microfinance companies is that small enterprises are difficult to finance. The lack of bank microfinance and the non-standard of private lending, microfinance companies are in this context of development; the second chapter points out the significance of exploring the relationship among microfinance companies. It also analyzes the related provisions of Company Law, listing rules and Accounting Standards. The third chapter focuses on the identification of the relevance relationship of microfinance companies, which is discussed from the perspective of identification approaches and practical cases. In view of the malpractice of applying the listing rules to the determination of the association relationship of microfinance companies, this paper puts forward two suggestions. One is to apply the Accounting Standards to the confirmation of the related relationship of the microfinance company, and the other is to relax the restriction on the shareholding ratio of the main promoters and their related parties.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F832.39
【引证文献】
相关硕士学位论文 前1条
1 倪晓燕;论小额贷款公司融资途径的拓展[D];华东政法大学;2012年
，本文编号：2141798
本文链接：https://www.wllwen.com/falvlunwen/gongsifalunwen/2141798.html
