不公平关联交易界定的原则与要件
发布时间：2018-09-12 21:03
【摘要】：关联交易的规制涉及众多的法律规范,甚至不同部门法领域,是一个综合而复杂的难题。但关联交易存在的必然性和高风险性,以及相关立法的不成熟,使得该领域的问题必须讨论且值得讨论。结合我国关联交易的发生状况和相关立法状态,本文拟对不公平关联交易界定的原则与要件进行探讨,以期有助于我国关联交易规制的完善。全文主要分三章,另有导言和结论。 导言简要从关联交易的经济本质和特点、不公平关联交易的危害、我国相关立法现状和不足三个方面概括了关联交易规制问题的讨论背景并由此引出本文论题的意义和主要内容。 第一章说明“公平”是现代关联交易规制所关注的核心价值,指出本文论题之于关联交易规制体系的意义在于为各个制度和部门法之间,以及规制的不同阶段提供统一和协调的基础,也论述了界定原则和要件的相互作用,可以让不公平关联交易的界定理论根据适用性和确定性。 第二章分别讨论了交易公平原则、尊重内部控制程序的原则、鼓励信息披露的原则、分类界定原则。讨论的主要内容包括:原则的意义和基本表述、原则之间的关系。阐述了不公平关联交易界定应以交易公平原则为核心,区别对待原则为特色,另两种原则作为实体正义之辅助的观点,体现兼顾公平和效率的价值追求。 第三章分主体、行为、结果论述了界定的三个要件:关联方、违反忠实义务的交易行为、利益冲突一方利益受损和另一方获得不当利益。具体就以下问题进行了重点论证:关联方确定应以实质的关联关系为最终标准;违反忠实义务的交易行为并不仅仅包括订立合同的行为;忠实义务是区别于注意义务的更高要求;损害结果应包括两个方面。 结论在上述讨论的基础上,结合我国相关立法司法现状,提出了两点建议:一、坚持实质公平的核心地位;二、界定应以股东(特别是大股东)公司利益冲突型的不公平关联交易为重点,发展我国公司法上的股东忠实义务。
[Abstract]:The regulation of related party transactions involves many legal norms, even different branches of law, which is a comprehensive and complex problem. However, the inevitability and high risk of related transactions, as well as the immaturity of relevant legislation, make the problems in this field must be discussed and worth discussing. Combined with the occurrence and legislation of related transactions in China, this paper intends to discuss the principles and requirements of the definition of unfair related transactions, in order to help improve the regulation of related party transactions in China. The full text is divided into three chapters, in addition to the introduction and conclusions. Introduction briefly from the economic nature and characteristics of related party transactions, the harm of unfair related party transactions, This paper summarizes the discussion background of related transaction regulation in three aspects: the current situation and deficiency of relevant legislation in China, and leads to the significance and main content of this thesis. The first chapter explains that "fairness" is the core value of modern regulation of related party transactions, and points out that the significance of this thesis to the regulation system of related party transactions lies in the relationship between various systems and departments. The different stages of regulation provide the basis of unity and coordination, and also discuss the interaction of defining principles and elements, which can make the definition theory of unfair related transactions based on applicability and certainty. Chapter two discusses the principle of fair transaction, the principle of respecting internal control procedure, the principle of encouraging information disclosure and the principle of classification. The main contents of the discussion include: the meaning and basic expression of principle and the relationship between principles. This paper expounds that the definition of unfair related party transactions should be based on the principle of fair transaction, the principle of differential treatment as the characteristic, and the other two principles as the auxiliary point of substantive justice, which embodies the value pursuit of giving consideration to both fairness and efficiency. The third chapter is divided into the main body, the behavior, the result has discussed the definition three elements: the related party, the transaction behavior which violates the duty of loyalty, the interest conflict one party interests is damaged and the other party obtains the improper benefit. The following issues are emphatically demonstrated: the related party should take the substantial relevance relation as the final standard; the transaction behavior of violating the obligation of loyalty does not only include the act of concluding the contract; The duty of loyalty is a higher requirement different from the duty of care; the result of damage should include two aspects. Conclusion on the basis of the above discussion, combined with the current situation of our country's relevant legislation and judicature, this paper puts forward two suggestions: first, adhere to the core position of substantive fairness; second, The definition should focus on the unfair related party transactions in which shareholders (especially large shareholders) have conflicting interests, and develop the obligations of shareholders' loyalty in the company law of our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91
本文编号：2240211
[Abstract]:The regulation of related party transactions involves many legal norms, even different branches of law, which is a comprehensive and complex problem. However, the inevitability and high risk of related transactions, as well as the immaturity of relevant legislation, make the problems in this field must be discussed and worth discussing. Combined with the occurrence and legislation of related transactions in China, this paper intends to discuss the principles and requirements of the definition of unfair related transactions, in order to help improve the regulation of related party transactions in China. The full text is divided into three chapters, in addition to the introduction and conclusions. Introduction briefly from the economic nature and characteristics of related party transactions, the harm of unfair related party transactions, This paper summarizes the discussion background of related transaction regulation in three aspects: the current situation and deficiency of relevant legislation in China, and leads to the significance and main content of this thesis. The first chapter explains that "fairness" is the core value of modern regulation of related party transactions, and points out that the significance of this thesis to the regulation system of related party transactions lies in the relationship between various systems and departments. The different stages of regulation provide the basis of unity and coordination, and also discuss the interaction of defining principles and elements, which can make the definition theory of unfair related transactions based on applicability and certainty. Chapter two discusses the principle of fair transaction, the principle of respecting internal control procedure, the principle of encouraging information disclosure and the principle of classification. The main contents of the discussion include: the meaning and basic expression of principle and the relationship between principles. This paper expounds that the definition of unfair related party transactions should be based on the principle of fair transaction, the principle of differential treatment as the characteristic, and the other two principles as the auxiliary point of substantive justice, which embodies the value pursuit of giving consideration to both fairness and efficiency. The third chapter is divided into the main body, the behavior, the result has discussed the definition three elements: the related party, the transaction behavior which violates the duty of loyalty, the interest conflict one party interests is damaged and the other party obtains the improper benefit. The following issues are emphatically demonstrated: the related party should take the substantial relevance relation as the final standard; the transaction behavior of violating the obligation of loyalty does not only include the act of concluding the contract; The duty of loyalty is a higher requirement different from the duty of care; the result of damage should include two aspects. Conclusion on the basis of the above discussion, combined with the current situation of our country's relevant legislation and judicature, this paper puts forward two suggestions: first, adhere to the core position of substantive fairness; second, The definition should focus on the unfair related party transactions in which shareholders (especially large shareholders) have conflicting interests, and develop the obligations of shareholders' loyalty in the company law of our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91
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