关联交易的界定和披露

关联交易是经济活动中普遍存在的行为,它既有推动企业发展的积极因素,也有损害公 平交易的消极因素,鉴于我国尚未就关联交易形成完整的法律规范体系,本文在分析我国既有 规范的基础上,借鉴国外立法,就关联交易的界定和披露及其公司法规范三个方面展开论述, 着重分析了关联交易的主体、行为特征、披露内容和披露程序等重要环节。以加强对关联交易 的规范,有效防止不当关联交易的发生。

The definition and disclosure of linked transaction

Ubiquitous in business activities, linked transaction has negative factors in impairing fair dealing as well as positive factors for promoting the development of enterprise. At the time when a complete legal norm system on linked transaction has not yet been established in China, on the basis the existing laws and regulations at home and aboard, this article is intended to discuss the definition of linked transaction, its disclosure and its relevant provisions specified in Company Law, and emphatically analyze the key points such as the subject of linked transaction, the characteristic of the act, the content of the disclosure, the procedure of the disclosure and so on, to strengthen the regulation on linked transaction and efficiently avoid the occurrence of linked transaction.