企业关联交易法律规制研究  

Probe into Legal Regulations of Correlative Transactions in Enterprises

作　　者：孙晓洁[1] 

机构地区：[1]华北电力大学人文与社会科学学院,北京102206

出　　处：《华北电力大学学报（社会科学版）》2009年第1期73-79,共7页Journal of North China Electric Power University(Social Sciences)

摘　　要：关联方是指在企业财务和经营决策中,彼此之间存在控制或重大影响关系的法人、自然人以及非法人经济组织。关联交易是具有关联关系的企业之间转移资产和权益的交易行为,现实中表现为多种形态。我国规制关联交易的法律规范由相关的法律制度构成,每一制度又体现为具体的法律规范,不同的法律规范则按一定的规则配置在公司法、证券法、会计法和税法等不同部门的单行法中。由于我国市场经济特别是证券市场起步较晚,对于"关联关系"和"关联交易"的认识是一个渐进的过程,相关规制法律出台较晚并存在局限性,这需要在实践中不断完善。Correlative parties refer to corporate body,naturals and non-corporate economic organizations,which have control or great bearing mutually in the process of coping with enterprise financial affairs and operating decision. Correlative transactions refer to the trading conduct of transfer of assets and transactions of rights and interests among corporations that possess correlative connections,shown in diversified modes in reality.The legal norms concerning correlative transactions in our country＇s regulations consists of certain related legal regulations,and each regulation embodies specific legal norms.Different legal norms,according to specified rules,are applied in mono-laws of different sectors as in corporate law,securities law,accounting law,tax law,etc.Due to late emergence of our country＇s market-oriented economy,esp.stock market,it is a gradual process to the acknowledgement of correlative connections and correlative transactions,some related legal regulations were issued pretty late with limitations unavoidable,all of these need continuous perfection in practice.

关 键 词：关联方 关联关系 关联交易 法律规制 

分 类 号：D920.4[政治法律—法学]