【摘要】： 小額貸款公司的產(chǎn)生有其必然性,發(fā)展小額貸款公司對擴寬公司融資渠道、促進中小企業(yè)發(fā)展有著極其重要的意義。目前我國的小額信貸公司尚處于探索階段,新設立的小額貸款公司數(shù)量已越來越多,但由于法律欠缺、經(jīng)驗不足等原因,小額貸款公司的設立運營還存在各種問題,其中至關重要的一環(huán)就是對小額貸款公司股東關聯(lián)關系的認定。筆者以小額貸款公司和關聯(lián)關系的核心涵義為本文基礎,系統(tǒng)分析我國《公司法》、《上市規(guī)則》、《會計準則》的相關規(guī)定,以此展開關于我國小額貸款公司關聯(lián)關系認定的探討,以期對小額貸款公司的進一步發(fā)展提出有益建議。 本文由三個部分組成。第一章首先界定了小額貸款公司的核心概念和特定,分析了小額貸款公司產(chǎn)生的背景、特點及其存在發(fā)展的意義,小額貸款公司出現(xiàn)的主要原因是小企業(yè)融資難度較大,銀行小額信貸的缺失以及民間借貸的不規(guī)范性,小額貸款公司即是在此種背景之下產(chǎn)生發(fā)展;第二章指出了探討小額貸款公司中關聯(lián)關系的意義,并具體分析了《公司法》、《上市規(guī)則》和《會計準則》對于關聯(lián)關系的相關規(guī)定;第三章重點探討小額貸款公司關聯(lián)關系的認定,從認定途徑、實務案例兩個角度予以充分討論,針對小額貸款公司關聯(lián)關系的認定適用《上市規(guī)則》的弊端提出了兩點建議,一是對小額貸款公司關聯(lián)關系的認定適用《會計準則》,二是放寬關主要發(fā)起人及其關聯(lián)方的持股比例限制。
[Abstract]:The emergence of microfinance companies has its inevitability, the development of microfinance companies to broaden the financing channels of companies, promote the development of small and medium-sized enterprises has an extremely important significance. At present, the microfinance companies in our country are still in the exploratory stage, and the number of newly established micro-credit companies has become more and more. However, due to the lack of law and insufficient experience, there are still various problems in the establishment and operation of micro-credit companies. One of the most important is the identification of the relationship between the shareholders of microfinance companies. Based on the core meaning of micro-loan company and related relationship, the author systematically analyzes the relevant provisions of China's Company Law, listing rules, and Accounting Standards, so as to discuss the identification of the related relationship between microfinance companies in China. With a view to the further development of small loan companies to put forward useful suggestions. This paper consists of three parts. The first chapter defines the core concept and specific characteristics of microfinance companies, analyzes the background, characteristics and significance of the existence and development of microfinance companies, the main reason for the emergence of microfinance companies is that small enterprises are difficult to finance. The lack of bank microfinance and the non-standard of private lending, microfinance companies are in this context of development; the second chapter points out the significance of exploring the relationship among microfinance companies. It also analyzes the related provisions of Company Law, listing rules and Accounting Standards. The third chapter focuses on the identification of the relevance relationship of microfinance companies, which is discussed from the perspective of identification approaches and practical cases. In view of the malpractice of applying the listing rules to the determination of the association relationship of microfinance companies, this paper puts forward two suggestions. One is to apply the Accounting Standards to the confirmation of the related relationship of the microfinance company, and the other is to relax the restriction on the shareholding ratio of the main promoters and their related parties.
【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F832.39

【引證文獻】

相關碩士學位論文 前1條

1 倪曉燕;論小額貸款公司融資途徑的拓展[D];華東政法大學;2012年

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本文編號：2141798