【摘要】：關(guān)聯(lián)交易的規(guī)制涉及眾多的法律規(guī)范,甚至不同部門法領(lǐng)域,是一個(gè)綜合而復(fù)雜的難題。但關(guān)聯(lián)交易存在的必然性和高風(fēng)險(xiǎn)性,以及相關(guān)立法的不成熟,使得該領(lǐng)域的問(wèn)題必須討論且值得討論。結(jié)合我國(guó)關(guān)聯(lián)交易的發(fā)生狀況和相關(guān)立法狀態(tài),本文擬對(duì)不公平關(guān)聯(lián)交易界定的原則與要件進(jìn)行探討,以期有助于我國(guó)關(guān)聯(lián)交易規(guī)制的完善。全文主要分三章,另有導(dǎo)言和結(jié)論。 導(dǎo)言簡(jiǎn)要從關(guān)聯(lián)交易的經(jīng)濟(jì)本質(zhì)和特點(diǎn)、不公平關(guān)聯(lián)交易的危害、我國(guó)相關(guān)立法現(xiàn)狀和不足三個(gè)方面概括了關(guān)聯(lián)交易規(guī)制問(wèn)題的討論背景并由此引出本文論題的意義和主要內(nèi)容。 第一章說(shuō)明“公平”是現(xiàn)代關(guān)聯(lián)交易規(guī)制所關(guān)注的核心價(jià)值,指出本文論題之于關(guān)聯(lián)交易規(guī)制體系的意義在于為各個(gè)制度和部門法之間,以及規(guī)制的不同階段提供統(tǒng)一和協(xié)調(diào)的基礎(chǔ),也論述了界定原則和要件的相互作用,可以讓不公平關(guān)聯(lián)交易的界定理論根據(jù)適用性和確定性。 第二章分別討論了交易公平原則、尊重內(nèi)部控制程序的原則、鼓勵(lì)信息披露的原則、分類界定原則。討論的主要內(nèi)容包括:原則的意義和基本表述、原則之間的關(guān)系。闡述了不公平關(guān)聯(lián)交易界定應(yīng)以交易公平原則為核心,區(qū)別對(duì)待原則為特色,另兩種原則作為實(shí)體正義之輔助的觀點(diǎn),體現(xiàn)兼顧公平和效率的價(jià)值追求。 第三章分主體、行為、結(jié)果論述了界定的三個(gè)要件:關(guān)聯(lián)方、違反忠實(shí)義務(wù)的交易行為、利益沖突一方利益受損和另一方獲得不當(dāng)利益。具體就以下問(wèn)題進(jìn)行了重點(diǎn)論證:關(guān)聯(lián)方確定應(yīng)以實(shí)質(zhì)的關(guān)聯(lián)關(guān)系為最終標(biāo)準(zhǔn);違反忠實(shí)義務(wù)的交易行為并不僅僅包括訂立合同的行為;忠實(shí)義務(wù)是區(qū)別于注意義務(wù)的更高要求;損害結(jié)果應(yīng)包括兩個(gè)方面。 結(jié)論在上述討論的基礎(chǔ)上,結(jié)合我國(guó)相關(guān)立法司法現(xiàn)狀,提出了兩點(diǎn)建議:一、堅(jiān)持實(shí)質(zhì)公平的核心地位;二、界定應(yīng)以股東(特別是大股東)公司利益沖突型的不公平關(guān)聯(lián)交易為重點(diǎn),發(fā)展我國(guó)公司法上的股東忠實(shí)義務(wù)。
[Abstract]:The regulation of related party transactions involves many legal norms, even different branches of law, which is a comprehensive and complex problem. However, the inevitability and high risk of related transactions, as well as the immaturity of relevant legislation, make the problems in this field must be discussed and worth discussing. Combined with the occurrence and legislation of related transactions in China, this paper intends to discuss the principles and requirements of the definition of unfair related transactions, in order to help improve the regulation of related party transactions in China. The full text is divided into three chapters, in addition to the introduction and conclusions. Introduction briefly from the economic nature and characteristics of related party transactions, the harm of unfair related party transactions, This paper summarizes the discussion background of related transaction regulation in three aspects: the current situation and deficiency of relevant legislation in China, and leads to the significance and main content of this thesis. The first chapter explains that "fairness" is the core value of modern regulation of related party transactions, and points out that the significance of this thesis to the regulation system of related party transactions lies in the relationship between various systems and departments. The different stages of regulation provide the basis of unity and coordination, and also discuss the interaction of defining principles and elements, which can make the definition theory of unfair related transactions based on applicability and certainty. Chapter two discusses the principle of fair transaction, the principle of respecting internal control procedure, the principle of encouraging information disclosure and the principle of classification. The main contents of the discussion include: the meaning and basic expression of principle and the relationship between principles. This paper expounds that the definition of unfair related party transactions should be based on the principle of fair transaction, the principle of differential treatment as the characteristic, and the other two principles as the auxiliary point of substantive justice, which embodies the value pursuit of giving consideration to both fairness and efficiency. The third chapter is divided into the main body, the behavior, the result has discussed the definition three elements: the related party, the transaction behavior which violates the duty of loyalty, the interest conflict one party interests is damaged and the other party obtains the improper benefit. The following issues are emphatically demonstrated: the related party should take the substantial relevance relation as the final standard; the transaction behavior of violating the obligation of loyalty does not only include the act of concluding the contract; The duty of loyalty is a higher requirement different from the duty of care; the result of damage should include two aspects. Conclusion on the basis of the above discussion, combined with the current situation of our country's relevant legislation and judicature, this paper puts forward two suggestions: first, adhere to the core position of substantive fairness; second, The definition should focus on the unfair related party transactions in which shareholders (especially large shareholders) have conflicting interests, and develop the obligations of shareholders' loyalty in the company law of our country.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.291.91

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 傅太平;;上市公司非公允關(guān)聯(lián)交易的危害、根源與規(guī)制研究[J];經(jīng)濟(jì)縱橫;2007年18期

2 王凱霞;;虛假關(guān)聯(lián)交易的危害及相關(guān)建議[J];華北金融;2007年01期

3 趙晨光;左媛;;我國(guó)上市公司關(guān)聯(lián)交易的危害及防范[J];企業(yè)改革與管理;2008年06期

4 葉永輝;許海峰;;淺析上市公司關(guān)聯(lián)交易現(xiàn)狀[J];企業(yè)家天地;2009年02期

5 陳萌;關(guān)聯(lián)交易非關(guān)聯(lián)化的主要形式及防治措施[J];西南金融;2004年08期

6 龍?jiān)苿?;關(guān)聯(lián)方交易的非關(guān)聯(lián)化之淺見(jiàn)——鑒于新準(zhǔn)則的思考[J];商場(chǎng)現(xiàn)代化;2007年07期

7 張守文;“內(nèi)部市場(chǎng)”及其稅法規(guī)制[J];現(xiàn)代法學(xué);2001年01期

8 郭振華;李蘊(yùn)娜;;上市公司不公平關(guān)聯(lián)交易的表現(xiàn)形式及危害[J];新西部;2010年06期

9 施天濤;杜晶;;我國(guó)公司法上關(guān)聯(lián)交易的皈依及其法律規(guī)制——一個(gè)利益沖突交易法則的中國(guó)版本[J];中國(guó)法學(xué);2007年06期

10 張雅斌,蔡愛(ài)平;論我國(guó)公司不公平關(guān)聯(lián)交易行為的公司法規(guī)制[J];政治與法律;1997年01期

相關(guān)博士學(xué)位論文 前1條

1 王丹芳;所有權(quán)、控制權(quán)和利益輸送行為研究[D];廈門大學(xué);2006年

相關(guān)碩士學(xué)位論文 前3條

1 潘錦馨;董事關(guān)聯(lián)交易效力要件中美比較法研究[D];中國(guó)政法大學(xué);2009年

2 杜昕明;關(guān)聯(lián)交易的法律規(guī)制[D];華東政法大學(xué);2009年

3 牟聯(lián)光;關(guān)聯(lián)交易法律規(guī)制基點(diǎn)之探析[D];上海交通大學(xué);2009年

，

本文編號(hào)：2240211