【作者】 黄彦杰；

【导师】 冯兵；

【作者基本信息】 苏州大学 ， 法律， 2003， 硕士

【摘要】 随着我国证券市场的不断发展，我国上市公司的规模不断地扩大。与此同时，上市公司与其关联方日益频繁、数额巨大的关联交易越来越引起人们的关注。公平、公正的关联交易具有促进企业规模、降低成本、提高效率等功能，而不公平的关联交易则会危害上市公司的独立性和资产的完整性、侵害中小股东和债权人等其他利益主体的利益、最终背离市场经济的基本原则。因此如何对关联交易进行规制，取其长、避其短，是我国立法所急需解决的问题。对上市公司关联交易进行法律规制，涉及到公司法、证券法、税法、会计法等多个法律领域，本文主要从公司法的角度探讨对上市公司关联交易进行规制的立法完善。 本文分四个部分。第一部分对关联交易的主体范围和关联交易的形式进行了分析。第二部分从法理的角度分析了关联交易的自身特征，及其所会产生的积极和消极两方面的影响。第三、四部分在借鉴国外立法的基础上，分别对关联交易的事前和事后规制作了研究。笔者认为要有效地规制关联交易应广泛借鉴国外的成熟立法，并结合我国的实际对公司法进行修改和完善。本文为此进行了较为深入的探讨，期望能对我国在完善公司法的基础上对上市公司关联交易进行规制有所帮助。更多还原

【Abstract】 With the development of our country’s securities market, the scale of listed companies becomes larger and larger. Meanwhile, listed companies contact their connected sides more frequently. Large amount of connected transaction is attracting people’s more attention. Fair and just connected transactions are useful for expanding the scale of companies, reducing costs and raising efficiency, while unfair connected transactions will damage the independence of listed companies and the integration of capital. What’s more, they will offend the benefits of shareholders, creditors and other subjects of interest. Thus finally depart from the essential rules of market economy. So how to regulate connected transactions and how to take their fortes to make up their own defects are the problems we must resolve urgently. The regulation to listed companies is involved in corporation law, securities law, taxes law, account law and many other law fields. This article discusses the perfection of legislation on connected transaction of listed companies from the angle of corporation law.This article is divided into four parts. The first part analyzes the scope of subjects and the forms of connected transaction. The second part analyzes the features of connected transaction and their active and passive effect. The third and fourth part studies the regulations on fore and post connected transaction on the basis of learning from foreign legislation. In order to regulate connected transaction effectively, we should learn from foreign experiences and connect with our count’s reality to amend and perfect the corporation law. For this aim, the article makes deeper discussion, which is expected to be helpful for regulating connected transaction of listed companies on the basis of perfecting corporation law.更多还原