摘要
科学界定关联方和关联交易是规制关联交易的前提。关联关系的界定标准是关联交易界定的前提。关联关系的最终落实少不了主体的存在,因此,关联方的界定殊为重要。我国的立法有必要对关联方和关联交易的界定予以完善。
To regulate the transactions between associated parties, it is necessary to define associated parties and their transactions in a scientific way. Defining the associated relationship is a precondition to define the transactions between associated parties. It is particularly vital to define the associated party because, as the principal part of associated relationship, it is one of the main factors to judge the existence, alteration and termination of associated relationship. This essay discusses China's legally defining standard and scope for associated party and transactions between associated parties. It also probes how to improve the concerning legislation.
出处
《北京工商大学学报（社会科学版）》
北大核心
2004年第6期79-82,共4页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
关联方
关联交易
立法
上市公司
证券市场
associated parties
transactions between associated parties
defining
