新公司法中关联交易规范的评析

新公司法主要从关联关系的界定,抵触利益交易,公司法人人格否认制度及独立董事制度对关联交易进行规范。通过与旧法律法规的比较,发现新公司法的优点及缺点。优点是全面系统地进行了规范,缺点是有些制度未能贯彻始终,如未明确规定关联股东的回避制度,这需要最高人民法院通过司法解释进行弥补或公司法再次修改时进行完善。

Analysis on the Stipulations for Associated Transaction in China's Revised Company Law

In order to regulate the associated transaction, the revised company law defines the associated transaction, the deals involving conflicting interests, the system of piercing the corporation veil and the independent director system. Through the contrast with the former stipulations prior to the revised company law, the advantage and disadvantage in the revised company law have been pointed out in this paper. As to the advantage, the revised company law is overall and systematic in the stipulations. However, its disadvantage is the inability to carry through some systems, such as the lack of avoidance system for shareholder in associated transaction. It needs a judicial explanation from the Supreme People's Court to make remedies or a further revision to the company law to make an improvement.