关联交易——控制权与利益的博弈

Related party transactions——game between control right and interest

关联交易是市场经济中普遍存在的一种交易方式,是公司的经营活动中重要的法律概念。关联交易本质是一种资源有效配置的手段,其本身具有一些与普通市场交易不同的特征,理应发挥其在资本市场中的积极的作用。同样,正是因为关联交易双方存在的关联关系,为控制人损害投资者利益提供了一个更为便利的途径。由此可见,关联交易在现代商业中占有具足轻重的地位。

Related transactions is a common trading market economy, the company's business activities important legal concepts. The nature of the transaction is associated with a means of efficient allocation of resources, which has some different characteristics of ordinary market transactions, should play an active role in the capital markets. Also, because of the existence of related parties to the transaction relationship, damage the interests of investors who control provides a more convenient way. Thus, the severity of the situation right related transactions occupies in modern commerce.