| 我国上市公司关联交易法律规制研究 |
| Alternative Title | Research on the legal regulating related transactions of listed companies in our country
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| 许泽寰 |
| Subtype | 硕士
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| Thesis Advisor | 汪振江
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| 2015-05-15
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| Degree Grantor | 兰州大学
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| Place of Conferral | 兰州
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| Degree Name | 硕士
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| Keyword | 关联交易
上市公司
法律规制
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| Abstract | 随着社会经济飞速发展，我国上市公司之间产生了越来越多的关联交易，其中很多关联交易是非公允的。党的十八届四中全会以依法治国为主题，更迫使我们加紧对上市公司关联交易的法律规制进行研究，以适应新形势新常态。为此，本文分为四个大部分，对关联交易的法律规制进行了初步探讨。
第一部分主要研究了关联交易的界定及其法理基础，又细分为四小部分，分别讨论关联人界定、关联交易界定、关联交易利弊双面性、关联交易法律规制的价值选择。
第二部分主要研究了我国上市公司关联交易的表现与立法现状，分为五个小模块，分别是上市公司关联交易特征、关联交易的分类、公司法对关联交易的规制、证券法对上市公司关联交易的规制、税法和会计法对上市公司关联交易的规定。
第三部分主要研究了国外上市公司关联交易的法律规制制度及其对我国的影响，通过分析、总结、归纳美国、德国等国家对上市公司关联交易的法律规制情况，他山之石可以攻玉，探讨出我国可以借鉴学习的部分，并指出存在的不足之处。
第四部分主要是提出我国上市公司关联交易法律规制的完善措施与建议，划分为四部分进行讨论：加强与完善关联交易的信息披露制度、确定控股股东的诚信义务、完善上市公司独立董事制度、改善股东代表诉讼制度。
对于完善建议的讨论，本人探讨了一些可能性，运用了多种分析方法，细致界定，可能有不足之处，也希望专家学者们指正，同时也希望本文的建议能在实际经济生活中起到一定的作用。 |
| Other Abstract | Along with the social economy rapid development, our country has produced more and more related transactions of listed companies, many of them are fair related transactions.The eighteen of the communist party of China will be the fourth plenary session of the "rule of law" as the theme,more force us to intensify the study of the legal regulating of the related transactions of listed companies,to adapt to the new situation and the new normal. Therefore, this article is divided into four parts, to the legal regulating of the related party transactions has carried on the preliminary discussion.The first part mainly studies the definition of related party transactions and its legal basis, and subdivided into four small parts, respectively discussing associates definition, define related party transactions, related party transactions pros and cons of duality, choice of the value of studying the law system of the related party transactions.The second part mainly studies the characteristics of related party transactions of listed companies in China and legislation analysis, is divided into five smaller modules, respectively is the connection transaction characteristics, related party transactions of listed companies to the rules of classification, the corporation law of related party transactions and securities laws on the connected transaction of listed company regulation, the provisions of the tax law and accounting method for related party transactions of listed companies. The third part mainly studied the overseas related transactions of listed companies and its effect on our country's legal regulation system, through the analysis, the United States, Germany and other countries a summary of the legal regulating of the related transactions of listed companies, mountain can offend jade, to explore a part of our country can learn, and points out existing deficiencies.The fourth part mainly related transactions of listed companies in China are put forward measures and Suggestions for the perfection of legal regulation, the discussion is divided into four parts: to strengthen and improve the system of information disclosure of related party transactions,determine the fiduciary duty of controlling shareholders,improve the system of independent directors of listed companies, improve the shareholder representative litigation system.
Some Suggestions to improve the discussion, I discussed the possibility of using a variety of analysis methods, carefully defined,... |
| URL | 查看原文
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| Language | 中文
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| Document Type | 学位论文
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| Identifier | https://ir.lzu.edu.cn/handle/262010/202396
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| Collection | 法学院
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Recommended Citation
GB/T 7714 |
许泽寰. 我国上市公司关联交易法律规制研究[D]. 兰州. 兰州大学,2015.
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