摘要
从公司法、证券法、税收相关法律、会计法规和证券交易所规章5个方面探讨了如何从法律角度加强关联交易监管,以期能为形成完整的上市公司关联交易法律监管体系提供借鉴。
This paper mainly discusses on how to strengthen the interaction transaction supervision in terms of the law from five respects such as the Company Act, the Securities Law, the relevant laws of tax revenue, the accounting regulations and stock exchange rules in the hope of offering the reference for forming a legal supervisory system of interaction transaction of listed company.
出处
《科技情报开发与经济》
2005年第22期184-185,共2页
Sci-Tech Information Development & Economy
关键词
上市公司
关联交易
法律监管
listed company
interaction transaction
legal supervision
