从关联交易看中小股东利益的特别保护

随着关联企业这种企业联合体的产生并推广,关联方交易已渗透到社会经济各领域,产生深刻的影响。在承认关联方交易的积极作用同时,客观、全面地分析了它的弊害,并就关联方交易与关联交易作了区分,提出了不同的规制措施;在阐释了国外对此所采取的对策同时,对我国立法的相关规定进行了分析,提出了完善的建议。

About the Protection of Intermediate and Small Shareholders in Connected Transactions

With the popularity of associated enterprises, connected transactions come into being and are making great impact on the economic fields. With an analysis of the positive and negative sides of connected transactions, this article distinguishes between connected parties's transaction and connected transactions and suggests rules for the two types of transactions. In view of the great impact connected transactions make on the interests of intermediate and small shareholders, this article introduces the legal measures of some foreign countries in this respect and makes an analysis of the current laws and regulations of China.