论关联交易的法律规制

中国人民大学硕士学位论文论关联交易的法律规制姓名：李志平申请学位级别：硕士专业：法律指导教师：张希坡20070501234AbstractAsawidelyexistingeconomicphenomenon,therelatedtransactionisgoodfortheenterprisetoachieveitsstrategicgoalsandplaysanimportantroleinsocialeconomy.However,duetothespecialcloserelationbetweentherelatedparties,theremayexitsapossibilityofinequalitybetweentheparties.Thoughshouldbeequalfromtheperspectiveoflaw,whichmakeitpossiblefortherelatedpartytransactiontodeviatefromtheprincipleoffairandreasonableinthemarketeconomy.Currently,therehavebeenlotsofunjustrelatedtransactionsexistinginourcountry.Suchtransactionsendangertheindependenceofcompany,breakthepropertyintegrity,damagetheinterestsofthenon-relatedparties,shouldweletitgo,theywilldestroythenationaleconomicsystem.Legalsystemofrelatedtransactionssetuptheprocedurestosupervisetheprocessofrelatedtransactionsandenforceenterprisestodisclosetheinformationofrelatedtransactionstruly,accurately,entirely,andtimely,thereforeanyonecanmastertherelevantinformation.Throughthissystem,thebehavioroftherelatedpartiesissupervised,andtheadvantagesoftherelatedpartiesareweakened.Ithassignificantmeaningtostudythelegalsystemofrelatedtransactionsinchina.First,thestudycanhelptoregulatethebehaviorofconnectedenterprises,ensuringtherelatedpartytransactionsopenandfair.Second,itcanprotecttheinterestsofnon-relatedparties,remedyingfortherelativelyweakgroup.Third,itcanhelpustoimprovethemarketeconomy,promotingthedevelopmentofoureconomyquicklyandhealthily.Meanwhile,studyingthelegalsystemofrelatedtransactionshasasignificanttheoreticmeaning.Thelegalsysteminvolvesmanylegalfields,suchascompanylaw,securitieslaw,andaccountinglaw,etc.Thestudyhelpsustoexploretherelationshipoftheselaws,andperfectrelevantregulations.However,uptonowtherehasbeenlittlesystematicstudiesandliteratureaboutthis5topic.Underthiskindofsituation,thisthesisgivesapictureofthelegalsystemofrelatedtransactionsinchinawithcasesandthroughcomparison,inwhichintroducesthedevelopment,contentsandcharactersofthissystemthoroughly.Thearticlereferstotheresearchfromthescholarsbothdomesticandinternational,includingtheThesispaperlately.Thisarticleconsistsoffourparts.Chapteronediscussesthelegalcharacteristics,definitions,basiccategories,andmotivesofrelatedtransactions.Atthesametimedescribeshowtodefinerelatedtransactionsinthelegaljudicialpractice,givesustheoreticalfoundationofthewholearticle.Chaptertwointroducesthemaincountries’legalsystemdesignsabouttherelatedtransactionthroughcomparison.Statesthedirector’sconflictinginterestsandtheenterpriserelatedtransaction’sregulationsystemrespectively.inwhichsimplyquotesthepartcontentoftheforeignlawsandregulationsincludingmodelBusinessCorporationAct[MBCA(1984)],Germancorporationlaw(Aktiengesetz)andJapanesecorporatelaw,etc.Chapterthreeanalysesthereasonwhythephenomenonofrelatedtransactionexists,statesintensivelywhatadverseeffectithaveonthecountry’seconomy,onthisbasis,systematicallyintroducethetraitsoftherelatedtransactionsexistinourcountryandhowimportantandemergenttodealwiththeproblemforourgovernment.Chapterfouronthebasisofthethreechaptersabovesystematicallyanalysestheexistingregulationsystemofchinaanditsweakpointsmaybeexistedwiththeaimofgivingasuggestiontothedesignersofournationallegalexpertsthroughcarefulanalysis.Inshort,thepurposeofthisarticleliesinprovidingrelevantmaterialsfortheresearchershereafterthroughmyefforts.Keywords:RelatedTransactionRelatedPartiesLegalRegulation111.111997522——8214.2312119986228[1997]212369115,243342173:,51351841997522[1997]2131.21250%3456750%50%56“”——5(2001)(2001)()()()()()()()()()()()11”wanfang.calis.edu.cn20058()()()()()92122.1(1)2312[]20054171133.13.1.112141993200073.1.214e26.cnki.net200611613123A8.92.449.34A“”143.23.2.1200419977196098461998802000932%3.2.215120001ST219981999049620001.892(2000)(2001)19993ROE63101999420ROE681997199824256719971998ROE5615173200011237728772000150725815315199841620001018488121758116306150200010184251153599304350931816420001018844100967%82823752000902000(921)(938)(97.2%)(908%)(941)(942%)(974)75(821)(783)(783)(100)(756%)1716“”“”“”“”“”4.54.5.1122.199845923199310915224.5.222424141524232425369199723e26.cnki.net200641224199862520032982526211983237319924462719951.635.5%26“”[J/OL]——3027203434228311323331[DB/OL]35e26.cnki.net3011998220023.R.200342003520046[]20057200582005920061020061120061220061320061.