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随着公司组织形式和治理结构的演变,跨国公司、母子公司、总分公司得到广泛的运用,关联交易应运而生。关联交易具有高效率、低成本、低风险等优势,有其产生的必然性。而我国上市公司特有的改制方式,又使得关联交易与生俱来的具有非正当性倾向。我国证券市场的不当关联交易已经表现出规模化、组织化、公开化的特点,给股东、债权人、市场秩序以至于国家都造成很大的损害。本文通过对我国立法现状进行分析、反思,针对我国关联交易相关立法内容简单、操作性不强等问题,从公司法、证券法、合同法的角度提出了相应的立法建议。
With the evolution of corporate organizational structure and governance structure, transnational corporations, parent-subsidiary companies and general branch offices have been widely used, and related party transactions have emerged. Related transactions with high efficiency, low cost, low risk and other advantages, have their inevitability. The unique restructuring of listed companies in China, but also makes the related party transactions inherently unfair tendencies. The improper connected transactions in China’s securities market have shown the characteristics of being large-scale, organized and open, which have caused great damage to shareholders, creditors, the market order and even the country. This article analyzes and reflects on the status quo of legislation in our country, and puts forward corresponding legislative suggestions from the perspectives of company law, securities law and contract law in view of the simple legislation related to the related party transactions in China and the poor operability.