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近年来,关联交易广泛地存在于上市公司的日常经营活动中,虽然其交易内容、方式、程序均受到相关部门监管,但仍频繁出现违背自愿及公平原则的交易合同,损害了关联交易当事人尤其是大企业的从属企业的股东权益。文章从关联交易的基本情况概述、国外对关联交易立法的经验借鉴、我国对关联交易规制的不足以及对关联交易法治规范的建议四个方面展开论述,探讨如何更有效地保护上市公司关联交易当事人权益。
In recent years, related party transactions are widely existed in the daily business activities of listed companies. Although the contents, methods and procedures of their transactions are subject to the supervision of the relevant departments, the transaction contracts that violate the principle of voluntariness and fairness frequently occur, which damage the parties involved in related party transactions, especially It is the shareholder’s equity of a subordinate enterprise of a large enterprise. The article discusses the basic situation of related party transactions, the foreign experience of related party transactions, the inadequate regulation of related party transactions in our country and the suggestions on the rule of law in connected transactions. It discusses how to protect the parties involved in related party transactions more effectively rights and interests.