对非正当关联交易追究刑事责任的可行性分析

当前，国内许多公司企业在现行法律不能有效控制，监管滞后的市场环境中因利益驱动而丧失企业和经营者的自律意识，导致开展非正当关联交易。此类行为具有巨大的社会危害性，可以预见，随着我国金融体制的改革逐步深化、跨国公司并购浪潮的到来，不正当的关联交易将会越来越泛滥地出现在我国经济领域，随着外资的进入，会严重地导致国有资产和中小股东的利益外流。因此，在这一关键时期，引进刑法对非正当关联交易进行强制性管制和整顿是必要的。

Feasibility Analysis on the Criminal Responsibility Adjudication of Unfair Related-Party Transaction

Many companies in China cannot be controlled effectively by current laws. Unfair related-party transactions result from the lack of self-discipline awareness of companies and managers driven by interest in the ineffectively supervised market. Such transactions are of great social harmfulness. It can be foreseeable that along with the continuous deepening of the reform of China＇s financial system, there will be more and more unfair related-party transactions in China. With the investment of foreign capitals, it will lead to the serious loss of state-owned property and minority shareholders＇ interest. Therefore, it is essential to introduce Criminal Law to make compulsory control of unfair related-party transactions.