论上市公司关联交易非公允性及其治理

论上市公司关联交易非公允性及其治理
 
摘  要：关联交易就其本身性质来说是1种合法的商业交易行为，大部分的关联交易具备1般经济交易的特征。但是，关联交易毕竟是关联方之间的交易，受利益的驱动，在这之中难免发生不公平的内幕交易。近年来我国上市公司的关联交易呈发展趋势，其中就存在着许多利用非公允关联交易恶意操纵利润的情况，损害了上市公司及其利益相关者的合法权益，甚至危及了证券市场的发展，造成严重后果。在对上市公司的监管中，非公允关联交易变成1个非常突出的问题。本文对我国上市公司非公允关联交易的性质、特点与危害进行了分析，并从完善公司治理结构和相关法律法规两方面探讨了治理非公允关联交易的措施。

关键词：非公允关联交易；治理结构；独立董事制度；股东派生诉讼制度

The Non-Just of Connected Transaction and Its Administration in The　Listed Company
 
Abstract: The connection transaction on its nature is one kind of legitimate commercial trade behavior, and the majority of connection transaction has the general economical transaction characteristic. But the connection transaction is after all connected with the two sides of the transaction. Because of the benefit actuation, unfair story unavoidably occurs in the transaction. In recent years, connection transaction assumed to be in the up trend in our country, in which exits the phenomenon that evil transaction intends to operate profit. It has harmed the listed company and rights and interests of the counterparts legitimate, even has endangered the development of the stock market, creating the serious results. In the supervision of the listed company , the non-fair connection transaction turns to be an extremely prominent problem. This article analyses the characteristics and the harm of the non-fair connection transaction in our country’s listed company. Meanwhile, it has discusses the measures of the non-fair connection from the two aspects: perfect the administrative structure of the company and the correlate law.

Keywords: Non-fair connection transaction   Administrative structure   Independent trustee system   The shareholder derives the lawsuit lawsuit system

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