本文選題：上市公司 + 關(guān)聯(lián)交易��； 參考：《湖南師范大學(xué)》2005年碩士論文

【摘要】： 近幾年，我國上市公司關(guān)聯(lián)交易呈逐年上升趨勢，它就像一把“雙刃劍”，一方面可以節(jié)約交易成本，加強企業(yè)間合作，優(yōu)化內(nèi)部資源配置，優(yōu)化企業(yè)資本結(jié)構(gòu)，促進企業(yè)規(guī)模經(jīng)營；但它也有“惡”的一面，，上市公司的大股東們會通過扭曲交易條件來謀求不正當(dāng)?shù)膫�人或小集體利益，從而滋生不正當(dāng)關(guān)聯(lián)交易，危害上市公司的經(jīng)營，損害中小股東及其他權(quán)益人的合法權(quán)益，擾亂市場經(jīng)濟的秩序。權(quán)衡利弊，在當(dāng)前關(guān)聯(lián)交易不可避免的情況下，應(yīng)對上市公司的關(guān)聯(lián)交易進行嚴(yán)格的監(jiān)管，用公司法、證券法、稅法等法律對上市公司的關(guān)聯(lián)交易加以規(guī)制，將其引入正確軌道。而我國目前法律對關(guān)聯(lián)交易的法律規(guī)制存在效力層次較低，權(quán)威性不高，有空白和欠缺之處，調(diào)整范圍有限等問題。 本文在充分調(diào)查分析我國上市公司關(guān)聯(lián)交易現(xiàn)狀及其成因的基礎(chǔ)上，論述了關(guān)聯(lián)交易法律規(guī)制的一般理論，并借鑒西方國家關(guān)聯(lián)交易立法經(jīng)驗及相關(guān)制度設(shè)計，提出完善我國《公司法》、《證券法》、《稅法》對關(guān)聯(lián)交易的法律規(guī)制的建議，期望其對我國建立系統(tǒng)的關(guān)聯(lián)交易法律制度的實踐有所裨益。本文分五章進行論述： 第一章為關(guān)聯(lián)交易的概述，對關(guān)聯(lián)交易、關(guān)聯(lián)人的概念進行了明確界定，系統(tǒng)闡述了關(guān)聯(lián)交易的法律特征及其價值分析，得出關(guān)聯(lián)交易利弊兩面性的結(jié)論。 第二章是對我國上市公司關(guān)聯(lián)交易的實證考察與分析，深入分析了我國上市公司關(guān)聯(lián)交易愈演愈烈的現(xiàn)狀、表現(xiàn)形式及其成因。 第三章論述了我國上市公司關(guān)聯(lián)交易的公司法規(guī)制。首先對我國關(guān)聯(lián)交易的公司法的立法現(xiàn)狀進行了分析，指出了其中的缺陷與不足；其次，探討了自我交易的公司法規(guī)制問題；再次從事前法律保護和事后法律保護兩個方面討論了關(guān)聯(lián)交易中公司少數(shù)股東的公司法保護問題所采取的主要措施；最后，結(jié)合公司法人格否認(rèn)原則、深石原則，討論了保護關(guān)聯(lián)交易中公司債權(quán)人利益問題。 第四章闡述了我國上市公司關(guān)聯(lián)交易的證券法規(guī)制。首先對我國關(guān)聯(lián)交易的證券法所存在的的立法現(xiàn)狀進行了分析，指出了其中的缺陷與不足，同時提出了完善我國證券法規(guī)制的具體建議。 第五章探討了我國上市公司關(guān)聯(lián)交易的稅法規(guī)制。借鑒西方國家關(guān)聯(lián)交易的稅法立法經(jīng)驗，提出了完善我國稅法規(guī)制的具體措施。
[Abstract]:In recent years, the affiliated transactions of listed companies in China have been on the rise year by year. It is like a "double-edged sword". On the one hand, it can save transaction costs, strengthen cooperation among enterprises, optimize internal resource allocation, and optimize the capital structure of enterprises. It also has a "bad" side. Large shareholders of listed companies will seek improper individual or small collective interests by distorting trading conditions, thus creating improper related party transactions and endangering the operation of listed companies. Damage the legitimate rights and interests of small and medium shareholders and other rights and interests and disturb the order of market economy. Weighing the advantages and disadvantages, under the unavoidable circumstances of current related party transactions, we should strictly supervise the related party transactions of listed companies, and regulate the related transactions of listed companies with the laws of company law, securities law, tax law, etc. Introduce it into the correct orbit. However, there are some problems in the legal regulation of related party transactions in our country, such as low level of validity, low authority, blank and deficient, limited scope of adjustment and so on. Based on the investigation and analysis of the current situation and causes of related party transactions of listed companies in China, this paper discusses the general theory of related party transactions, and draws lessons from the relevant legislation experience of western countries and the design of related systems. This paper puts forward some suggestions to perfect the legal regulation of related party transactions in China, such as Company Law, Securities Law and tax Law. It is expected that it will be beneficial to the practice of establishing a systematic legal system of related party transactions in China. This paper is divided into five chapters: The first chapter is an overview of related party transactions. The concept of related party transactions and related parties is clearly defined. The legal characteristics and value analysis of related party transactions are systematically expounded. The conclusion that the advantages and disadvantages of related transactions are both sides is drawn. The second chapter is the empirical investigation and analysis of the related party transactions of listed companies in China, and deeply analyzes the current situation, forms and causes of the increasing incidence of affiliated transactions of listed companies in China. The third chapter discusses the regulation of the related transactions of listed companies in China. First of all, this paper analyzes the current situation of the legislation of the company law on related party transactions in China, and points out the defects and deficiencies in the legislation, and then probes into the regulation of the company law of self-dealing. Thirdly, the paper discusses the main measures to protect the minority shareholders of the company in the related party transaction from the two aspects of pre-legal protection and post-legal protection; finally, combining with the principle of disavowal of corporate personality, the deep stone principle, This paper discusses the protection of the interests of creditors in related party transactions. The fourth chapter elaborates the securities law regulation of the related party transaction of listed company in our country. This paper first analyzes the current situation of legislation in the securities law of related party transactions in China, points out its defects and deficiencies, and puts forward some concrete suggestions to perfect the system of securities laws and regulations in our country at the same time. Chapter five discusses the tax regulation of affiliated transactions of listed companies in China. Based on the legislative experience of related party transactions in western countries, this paper puts forward some concrete measures to perfect the regulation of tax law in China.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D922.287;D922.291.91

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