發(fā)布時(shí)間：2018-10-07 18:57

【摘要】： 關(guān)聯(lián)交易按性質(zhì)區(qū)分為正當(dāng)?shù)年P(guān)聯(lián)交易和非正當(dāng)?shù)年P(guān)聯(lián)交易。正當(dāng)?shù)年P(guān)聯(lián)交易因?yàn)榇龠M(jìn)交易效率應(yīng)當(dāng)受到法律的保護(hù),非正當(dāng)關(guān)聯(lián)交易由于關(guān)聯(lián)方的不當(dāng)控制,嚴(yán)重的損害了公司、中小股東、公司債權(quán)人的利益,影響了市場(chǎng)經(jīng)濟(jì)的健康、穩(wěn)定、持續(xù)、有效發(fā)展,對(duì)國(guó)民經(jīng)濟(jì)的發(fā)展極為不利。因此需要加強(qiáng)監(jiān)管。非正當(dāng)關(guān)聯(lián)交易是指處于控制地位的關(guān)聯(lián)人濫用交易雙方存在的控制和影響關(guān)系,違背公平、合法、誠(chéng)實(shí)信用的民商法原則,從而損害交易對(duì)方或與交易對(duì)方有利益關(guān)系的其他非關(guān)聯(lián)人(如少數(shù)股東、債權(quán)人等)的利益,損害正常的社會(huì)經(jīng)濟(jì)秩序,并最終危害社會(huì)整體經(jīng)濟(jì)利益的行為。首先,非正當(dāng)關(guān)聯(lián)交易可以從交易目的不正當(dāng)、交易行為違反公平原則和交易結(jié)果的不正當(dāng)三個(gè)方面為標(biāo)準(zhǔn)對(duì)其進(jìn)行認(rèn)定,并可從關(guān)聯(lián)人的身份、交易內(nèi)容、資產(chǎn)流轉(zhuǎn)方向?yàn)闃?biāo)準(zhǔn)進(jìn)行不同的分類(lèi)。其中按關(guān)聯(lián)人的身份分為控制股東非正當(dāng)關(guān)聯(lián)交易和董事非正當(dāng)關(guān)聯(lián)交易具有重要的意義,這對(duì)于探討非正當(dāng)關(guān)聯(lián)交易的民事責(zé)任具有重要的作用。其次,非正當(dāng)關(guān)聯(lián)交易一旦發(fā)生,將會(huì)對(duì)從屬公司、中小股東、公司債權(quán)人產(chǎn)生不同的危害,關(guān)聯(lián)人就應(yīng)當(dāng)承擔(dān)民事責(zé)任。非正當(dāng)關(guān)聯(lián)交易的民事責(zé)任主要有股東會(huì)決議的撤銷(xiāo)、非正當(dāng)關(guān)聯(lián)交易及其合同的撤銷(xiāo)、損害賠償和公司非正當(dāng)關(guān)聯(lián)交易所得的歸入。從屬公司、中小股東、公司債權(quán)人可以分別通過(guò)派生訴訟、直接訴訟、揭開(kāi)公司面紗原則、衡平居次原則來(lái)維護(hù)各自的權(quán)利。
[Abstract]:Related party transaction is divided into proper related party transaction and illegitimate related party transaction according to its nature. The legitimate related party transaction should be protected by the law because of promoting the efficiency of the transaction. Due to the improper control of the related party, it seriously damages the interests of the company, the minority shareholders and the creditors of the company, and affects the health of the market economy. Stable, sustained and effective development is extremely unfavorable to the development of the national economy. There is therefore a need for stronger regulation. Illegitimate related party transaction refers to the abuse of the control and influence relationship between the two parties in a controlled position, which violates the principles of civil and commercial law of fairness, legality and good faith. Thus it damages the interests of the other party or other unrelated parties (such as minority shareholders, creditors, etc.), damages the normal social and economic order, and finally endangers the whole economic interests of the society. First of all, the improper related party transaction can be identified from three aspects: the purpose of the transaction is improper, the transaction behavior violates the principle of fairness and the result of the transaction is improper, and it can be identified from the identity of the related party and the content of the transaction. The direction of the circulation of assets is classified according to different criteria. According to the identity of related parties, it is of great significance to divide them into controlling shareholders' illegitimate related party transactions and directors' illegitimate related party transactions, which plays an important role in the discussion of civil liability of illegitimate related party transactions. Secondly, once the improper related party transaction occurs, it will cause different harm to the subordinate company, the minority shareholders and the creditors of the company, and the related party should bear the civil liability. The civil liability of illegitimate related party transaction mainly includes cancellation of shareholders' meeting resolution, cancellation of illegitimate related party transaction and its contract, compensation for damages and income from unjustified related party transaction. Subsidiary companies, minority shareholders and corporate creditors can protect their rights through derivative action, direct litigation, the principle of lifting the veil of the company, and the principle of equalization of subordination.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類(lèi)號(hào)】：D912.29

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 盧芳;公司法下上市公司關(guān)聯(lián)交易法律問(wèn)題研究[D];大連海事大學(xué);2011年

2 郭田芳;我國(guó)上市公司關(guān)聯(lián)交易非關(guān)聯(lián)化研究[D];復(fù)旦大學(xué);2012年

3 趙嵩巍;論“深石原則”與非正當(dāng)關(guān)聯(lián)交易的法律規(guī)制[D];東北師范大學(xué);2012年

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本文編號(hào)：2255317