上市公司关联交易是各国公司法、证券法中极其重要的问题,尽管相关国家发布了很多规范性文件对关联交易进行限制,但是由于种种原因,关联交易问题的危害性已大于其有利的一面。为了保护我国的资本市场,要求我们在上市公司关联交易实践的基础上,吸收借鉴国外先进经验,进一步完善相关立法。 Related party transactions of listed companies are extremely important issues in corporate law and securities law of various countries. Although related countries have issued many normative documents to limit connected transactions, due to various reasons, the harmfulness of related party transactions has outweighed the advantages. In order to protect our country’s capital market, we are required to absorb the advanced experience of other countries for further improvement of the relevant legislation on the basis of the practice of connected transactions of listed companies.