本文選題：上市公司　切入點：關(guān)聯(lián)交易　出處：《湘潭大學(xué)》2005年碩士論文

【摘要】：關(guān)聯(lián)交易有一定的積極意義。違背公平、合法、誠實信用原則,最終危害社會整體經(jīng)濟利益的關(guān)聯(lián)交易,是非正當(dāng)關(guān)聯(lián)交易,法律應(yīng)予以禁止。對公司經(jīng)營決策具有控制力或重要影響的任何經(jīng)濟實體或任何人,是關(guān)聯(lián)人或者說是關(guān)聯(lián)方。 非正當(dāng)關(guān)聯(lián)交易目前在我國上市公司中普遍存在。上市公司的非正當(dāng)關(guān)聯(lián)交易有非真實交易、非公開交易、非公平交易三大類型。我國上市公司的非正當(dāng)關(guān)聯(lián)交易主要發(fā)生在上市公司與其控制股東之間,并且具有交易的多發(fā)性、轉(zhuǎn)移定價的多樣性、經(jīng)濟實質(zhì)的非公允性、信息披露的模糊性、非效率性等特點。其形成的原因是特殊的,危害是多方面的。這些特殊原因和危害均與公司制度有直接聯(lián)系。我國《公司法》在規(guī)制非正當(dāng)關(guān)聯(lián)交易方面存在制度缺位現(xiàn)象。上述因素決定了我們必須用公司法來規(guī)制非正當(dāng)關(guān)聯(lián)交易。 作者建議采用下列公司法上的手段來規(guī)制非正當(dāng)關(guān)聯(lián)交易:引進國外的“刺破公司面紗原則”和“深石原則”;明確控制股東的忠實義務(wù),規(guī)定控制股東的補償責(zé)任和民事賠償義務(wù);完善獨立董事制度;完善各項表決權(quán)制度;實行重大關(guān)聯(lián)交易的股東大會批準(zhǔn)制度;增加股東會決議的無效與撤銷程序;借鑒股東派生訴訟制度;構(gòu)建“反對股東的股份收買請求權(quán)”制度,等等。當(dāng)然,借鑒其他國家和地區(qū)的立法經(jīng)驗時,應(yīng)當(dāng)進行必要的改造。
[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.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D922.291.91

【引證文獻】

相關(guān)博士學(xué)位論文 前1條

1 夏雪;上市公司關(guān)聯(lián)交易法制演變的研究[D];華東政法大學(xué);2010年

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本文編號：1727897