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中国中小投资者保护指标构建 被引量:4

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摘要 本文在一个更为理论的基础上,以一个具体的关联交易案例为设计起点,结合中国法律的特点与演进历程,构建了中国反关联交易的历史演进的赋分指标体系。结果表明,中国对关联交易的规制呈不断增强的趋势,反映在要求关联交易的披露与批准程序更为透明与独立,这为更进一步研究我国中小投资者法律保护的强度变化提供了实证支持。
作者 张璐璐
出处 《东北财经大学学报》 2007年第6期72-74,共3页 Journal of Dongbei University of Finance and Economics
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