摘要
不公平的关联交易损害资本市场资源配置的效率 ,也损害中小股东和债权人等利益相关者的利益 ,因而在当前我国处于经济转型时期和加入WTO初期 ,严格规范关联交易显然非常重要。本文首先分析了我国资本市场中上市公司滥用关联交易 ,特别是控股股东利用关联交易抽取上市公司利益的现象及其影响 ,进而对西方几个主要国家的《公司法》关于关联交易的规范条款进行了简要介绍 ,并对我国现行关联交易《公司法》规范进行了评价 ,最后对完善我国《公司法》、规范关联交易提出了若干建议。
Unfair transactions among related parties decrease the resource allocation efficiency of capital market, and impair the interests of stockholders especially that of minor stockholders and creditors. Therefore, it is very important to severely regulate related transactions especially in the economic transition period and the beginning of joining the WTO of China. This paper firstly explores listed companies' behavior in related transactions in China, secondly analyses related provisions in the laws of corporation in some western countries , thirdly discusses the existing law and regulations of related transactions in China, and finally makes some suggestions on the improvement of the Law of Corporation of China in this aspect.
出处
《中国工业经济》
CSSCI
北大核心
2002年第4期51-60,共10页
China Industrial Economics
基金
教育部人文社会科学重点研究基地重大项目<企业集团财务与会计问题研究>阶段性成果
批准文号教社政函 [2 0 0 1 ]2号 (项目批准号 :2 0 0 1ZDXM6 30 0 0 2 )
