企业关联交易若干问题研究

Issues in related transaction among affiliated enterprises

随着关联企业集团的发展,关联交易有其存在的合理性,但是非公平的关联交易损害投资者和债权人利益,对它的规制问题日益受到重视。非公平关联交易产生了对法人制度、有限责任制度的扭曲,这是对公司自治的否定,它打破了利益主体的平衡。在探讨非公平关联交易的产生基础上,应从制度安排上予以规制。

With the development of affiliated enterprise group, the related transaction appears to exist with rationality. However, some unfair related transaction is harmful to the interests of investors and creditors. Therefore, establishing some regulations and rules are drawing more and more attention. Since the unfair related transaction might cause distortion to the legal person's system and the limited responsibility system, it would bring harms to enterprise's autonomy and break the balance between those whose interest are to be affected. It is argued in this paper that the establishment of some regulations to control the unfair related transaction is badly needed.