不当关联交易的公司法调整

On the Company Law Adjustment of Devious Connected Transaction

不当关联交易是以关联者之间的交易之名,一方或多方利用其优势地位,采用不正当的手段损害另一方或有关人员的利益,以实现其不正当利益的非正常的交易行为。对不当关联交易关系的公司法律调整,必然要从关联企业、关联者着手,要对他们之间的关系、身份地位和职责进行规范。本文着重从对企业关联程度的控制、关联企业报表合并、转让定价的控制、从属企业向控制企业上交盈余的控制、关联交易的控制、对小股东、债权人及有关人员利益的立法保护及关联企业的法律责任等六个方面阐述了对不当关联交易的调整,提出尽量把关联企业、关联者之间的舞弊行为消除在萌芽状态。

＂Devious connected transaction＂ means the abnormal transaction under the name of the dealings among connected parties and that one connected party or more connected parties make use of its own advantages to infringe upon the rights or interests of the other party or those persons concerned in order to gain devious interests. Under this situation, we shall regulate the devious connected transaction throughout standardizing the relationship, status and duty of both connected enterprises and parties. This paper elaborates on six respects which are the control of extent of devious connected transaction, transfer price, surplus turned over from subordinate enterprises to controlled enterprises and connected transaction, auxiliary merging the financial statement of connected enterprises, protecting interests of small shareholder, creditors and those who concerned by legislation, the legal responsibility of connected enterprises, in order to nip the fraud between the connected enterprises and parties in the bud.