论正当关联交易的界定与法律规制  

The Definition and Legal Regulation of Legitimate Connected Transaction

作　　者：张家豪 ZHANG Jiahao(Law School,Sichuan University Chengdu,Sichuan 610200)

机构地区：[1]四川大学法学院,四川成都610200

出　　处：《中国商论》2022年第20期113-115,共3页China Journal of Commerce

摘　　要：我国《公司法解释(五)》的出台,将“关联交易”引入中国公司法视野。在我国公司法的发展历史中,关联交易始终与“关联关系”“自我交易”等相关概念混淆,同时关联交易很长一段时间被视为一种违反公司法的行为,其积极意义并未得到客观的评价,应重视我国正当关联交易的合理性、关联交易正当性的界定及关联交易立法的完善方向。The introduction of China’s Interpretation of Company Law(V)in China puts“related party transactions”into the vision of Chinese Company law.In the development history of Company law in China,related party transaction has always been confused with related concepts such as“related relationship”and“self-transaction”.At the same time,related party transaction has been regarded as a violation of company law for a long time,and its positive significance has not been objectively evaluated.This paper mainly discusses the rationality of the legitimate connected transaction in China,the definition of the legitimacy of the connected transaction and the direction of improving the legislation of the connected transaction in China.

关 键 词：公司法解释五 关联交易 关联关系 股东诉讼 公司决议 

分 类 号：F276.6[经济管理—企业管理]