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論關(guān)聯(lián)交易的法律性質(zhì)及監(jiān)管原則
南昌大學(xué)法學(xué)院 賴華子 2010/9/26
[摘要] ：關(guān)聯(lián)交易是一種受監(jiān)管的特殊商事行為。我國(guó)盡管建立以公司法為核心的關(guān)聯(lián)交易法律制度框架，但是立法比較分散、缺乏系統(tǒng)全面的規(guī)定，有些法律規(guī)范立法層次較低，甚至有互相沖突的地方，現(xiàn)行法律更多地注重上市公司關(guān)聯(lián)交易的規(guī)制，對(duì)非上市企業(yè)，特別是與上市公司進(jìn)行關(guān)聯(lián)交易的非上市企業(yè)利益的保護(hù)明顯不如上市公司。而且缺乏配套的關(guān)聯(lián)交易訴訟激勵(lì)制度。在監(jiān)管方面應(yīng)該從關(guān)聯(lián)交易的商事行為性質(zhì)出發(fā)，堅(jiān)持自律為主，法律規(guī)制為輔，建立統(tǒng)一的監(jiān)管部門(mén)，注重程序監(jiān)管，使合規(guī)監(jiān)管與補(bǔ)救監(jiān)管相結(jié)合，謹(jǐn)慎使用否定性監(jiān)管，以經(jīng)濟(jì)監(jiān)管為主，行政監(jiān)管為輔。
關(guān)鍵詞：關(guān)聯(lián)交易 商事行為 程序監(jiān)管 補(bǔ)救監(jiān)管 經(jīng)濟(jì)監(jiān)管 行政監(jiān)管
On Legal Character and Supervion Principle of Affiliated Transaction
Laihuazi
( Law Department of Nanchang Uneversity , Nanchang Jiangxi 330031 )
[abstract] ： Affiliated transaction is a peculiar commercial conduct that was supervised. The legal system frame base on corporaton law that regulates affiliated transaction was sut up , but these legislation disperses and is insufficiency, doesn’t regulate affiliated transaction roundly and by the numbers,some legal criterion conflicts each other, the force adeffect is low ,and these legislation are attaching importance to the listed company more then the unlisted company they didn’t protect the unlisted company almost when affiliated transactions were taken place between listed company and unlisted company. further more, it is empty of litigant stimulant, at the aspect of supervion of affiliated transaction ,it must start from the commercial conduct character of affiliated transaction, insisting on giving priority to self-discipline , and legal supervion system is subsidiary, building unitive supervion department , paying attention to proceeding supervion, hanging together remedy supervion and supervion that tallys with law, be- ing cautious to using negativity supervion, giving priority to economy supervion, and administration supervion is subsidiary.
Key word: Affiliated transaction, Commercial conduct, Proceeding supervion, Remedy supervion, Economy supervion, Administration supervion
許多學(xué)者分別從公司法、證券法、稅法和會(huì)計(jì)法的角度對(duì)企業(yè)的關(guān)聯(lián)交易的法律規(guī)制進(jìn)行了探討， 多數(shù)學(xué)者就關(guān)聯(lián)交易的界定、運(yùn)作程序、信息披露和法律救濟(jì)等方面進(jìn)行了分析，然而對(duì)于關(guān)聯(lián)交易的性質(zhì)卻研究得不夠，有學(xué)者盡管在論文中明確提出了關(guān)聯(lián)交易的性質(zhì)問(wèn)題，但還是沒(méi)有給其定性[1]。（未完，下一頁(yè)）
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