中国上市公司关联交易法律规制研究

发布时间：2018-06-27 13:24

本文选题：关联交易 + 上市公司　；参考：《兰州大学》2015年硕士论文

【摘要】：关联交易存在已久,其利弊也体现的非常明显,上市公司若利用其积极一面,不但可以优化资源配置还可以大幅度降低交易成本。然而在实践中,公司都有着不变的使命即追求利益最大化,上市公司则表现的更加明显。在利益的驱使下,上市公司内部的控权股东往往会借助其绝对性优势地位侵害其他小股东的合法权益。本文立足于国内关联交易的目前情况,针对我国具体问题提出法律规制的建议,试图在上市公司所存在的关联交易大环境下建立一种救济方式,努力形成三位一体的法律规范制度,通过此举措维护市场公平机制以及经济秩序,确保中小股东、债权人以及投资者的合法权益不受侵犯。本文共分为四个部分,从关联交易问题的提出到最后法律规制的建议,由理论到实践逐步分析。首先,通过对关联交易的定义进行理论研究,由此引出了关联交易的本质,并在其中发现了我国上市公司自出现以来即存在的关联交易问题。其次,根据问题找出其发展过程和产生的动机,结合实际情况逐一列举问题所在,并在与他国关联交易产生之背景的对比过程中发现我国关联交易存在的实质问题。再次,从理论到法条全面剖析目前我国关联交易的理论基础和法律规定的缺陷,其中不乏以国外的成功立法作为参照标准,期望通过对比可以为我国立法提供一些借鉴。最后,通过在国内外立法的对比过程中,查缺补漏,并试图在我国立法实践的基础上创设具有指导性意义的立法原则、提出系统化的立法建议,从信息披露、中小股东以及债权人这三方面搭建基本的立法框架体系,有针对性的逐步完善法律规制,最终建立一种有利于投资者的救济制度。
[Abstract]:Related party transaction has existed for a long time, and its advantages and disadvantages are also very obvious. If listed companies make use of its positive side, it can not only optimize the allocation of resources, but also significantly reduce transaction costs. However, in practice, companies have the same mission, that is, to pursue profit maximization, while listed companies are more obvious. Driven by interests, the controlling shareholders in listed companies often use their absolute advantage status to infringe on the legitimate rights and interests of other minority shareholders. Based on the current situation of domestic related party transactions, this paper puts forward some suggestions of legal regulation in view of the specific problems in our country, and tries to establish a relief method under the general environment of related party transactions of listed companies. Strive to form a trinity of legal norms, through this measure to maintain market equity mechanisms and economic order, to ensure that minority shareholders, creditors and investors' legitimate rights and interests are not infringed. This paper is divided into four parts, from the issue of related party transactions to the final legal regulations, from theory to practice analysis step by step. First of all, through the theoretical research on the definition of related party transaction, this paper leads to the essence of related party transaction, and finds out the problem of related party transaction since the emergence of listed company in our country. Secondly, according to the problem to find out its development process and motivation, combined with the actual situation enumerates the problem one by one, and in the process of comparing the background of related party transactions with other countries, we find the real problems in our related party transactions. Thirdly, from the theory to the law, this paper comprehensively analyzes the theoretical basis and legal provisions of related party transactions in our country, and some of them take foreign successful legislation as the reference standard, hoping to provide some reference for our legislation through comparison. Finally, in the process of comparing domestic and foreign legislation, the author tries to create guiding legislative principles on the basis of the legislative practice of our country, and puts forward systematic legislative suggestions, from the information disclosure. The three aspects of minority shareholders and creditors to set up a basic legislative framework system, targeted gradually improve the legal regulation, and ultimately establish a relief system in favor of investors.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

【参考文献】