论上市公司非正当关联交易的公司法规制

发布时间：2018-04-09 19:53

本文选题：上市公司　切入点：关联交易　出处：《湘潭大学》2005年硕士论文

【摘要】：关联交易有一定的积极意义。违背公平、合法、诚实信用原则,最终危害社会整体经济利益的关联交易,是非正当关联交易,法律应予以禁止。对公司经营决策具有控制力或重要影响的任何经济实体或任何人,是关联人或者说是关联方。非正当关联交易目前在我国上市公司中普遍存在。上市公司的非正当关联交易有非真实交易、非公开交易、非公平交易三大类型。我国上市公司的非正当关联交易主要发生在上市公司与其控制股东之间,并且具有交易的多发性、转移定价的多样性、经济实质的非公允性、信息披露的模糊性、非效率性等特点。其形成的原因是特殊的,危害是多方面的。这些特殊原因和危害均与公司制度有直接联系。我国《公司法》在规制非正当关联交易方面存在制度缺位现象。上述因素决定了我们必须用公司法来规制非正当关联交易。作者建议采用下列公司法上的手段来规制非正当关联交易:引进国外的“刺破公司面纱原则”和“深石原则”;明确控制股东的忠实义务,规定控制股东的补偿责任和民事赔偿义务;完善独立董事制度;完善各项表决权制度;实行重大关联交易的股东大会批准制度;增加股东会决议的无效与撤销程序;借鉴股东派生诉讼制度;构建“反对股东的股份收买请求权”制度,等等。当然,借鉴其他国家和地区的立法经验时,应当进行必要的改造。
[Abstract]:Related party transaction has certain positive significance.Related party transactions, which violate the principles of fairness, legality, good faith and ultimately endanger the economic interests of society as a whole, should be prohibited by law.Any economic entity or any person who has a controlling or important influence on the company's business decisions is an associated party or an associated party.At present, illegitimate related party transactions are prevalent in listed companies in our country.There are three types of illegal related party transactions of listed companies: non-real transactions, non-public transactions and non-fair transactions.The improper related party transactions of listed companies in China mainly occur between listed companies and their controlling shareholders, and have the characteristics of multiple transactions, diversity of transfer pricing, non-fairness of economic substance, ambiguity of information disclosure, etc.Inefficiency and other characteristics.The reason of its formation is special, the harm is many aspects.These special causes and hazards are directly related to the company system.China's Company Law has a system vacancy in regulating illegal related party transactions.The above factors determine that we must use company law to regulate illegitimate related party transactions.The author suggests that the following measures should be adopted in company law to regulate illegitimate related party transactions: introducing the principle of piercing the veil of companies and the principle of "deep stone"; clarifying the duty of loyalty of controlling shareholders;Regulating the compensation liability and civil compensation obligation of controlling shareholders; perfecting the system of independent directors; perfecting the system of voting rights; implementing the approval system of the shareholders' general meeting for major related party transactions; increasing the procedure of invalidation and revocation of the resolution of shareholders' meeting;Draw lessons from the shareholder derivative litigation system; construct the system of "against shareholders' right to buy shares", and so on.Of course, learn from the legislative experience of other countries and regions, we should carry out necessary transformation.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.291.91

【引证文献】