目 录
摘 要…………………………………………………………………………………………………………………… I
Abstract…………………………………………………………………………………………………………………. II
引 言……………………………………………………………………………………………………………………. 1
1.不正当的关联方交易损害小股东权利…………………………………………………………………. 1
1.1关联购销虚增利润…………………………………………………………………………………………. 1
1.2资金的占用和往来使上市公司陷入财务困境……………………………………………………….. 1
1.3关联方违规担保增加企业风险………………………………………………………………………….. 2
2.小股东权益在关联方交易中受损的原因……………………………………………………………… 2
2.1公司的治理结构不完善。………………………………………………………………………………… 2
2.2法律关于信息公开的规范性规定不够………………………………………………………………… 2
2.3现有维护小股东权益的法律制度不完善……………………………………………………………… 3
3.促进关联交易、保护中小股东利益的法律建议…………………………………………………… 4
3.1完善公司的治理结构………………………………………………………………………………………. 4
3.2 信息披露进一步细化……………………………………………………………………………………… 4
3.3完善我国现有的法律制度………………………………………………………………………………… 5
4 结论………………………………………………………………………………………………………………….. 6
注释……………………………………………………………………………………………………………………… 6
摘 要
随着我国社会主义市场经济的发展，关联方交易逐步成为了一些控股股东掏空上市公司和侵害中小投资者权益的重要工具。中小股东权益受到损害，严重影响了我国资本市场的健康发展。论文从从法制的角度对我国关联方交易中存在的不利于中小股东权益的有关问题进行了讨论。并提出了有关建议，以期能为我国中小股东的权益保护提供有益的参考。
关键词：关联方交易；中小股东利益；保护
Abstract
Along with our country socialist market economy development, the related party transaction gradually become some controlling shareholders of listed companies and the infringement of minor investors rights and interests are important tools. Small shareholder rights and interests is damaged, seriously affected the healthy development of China capital market. The paper from the legal angle to our country affiliated party transactions which are not conducive to the interests of minor shareholders is discussed. And put forward the related proposal, with period can be our small shareholders’ rights and interests protection to provide useful reference.
Key words: related party transactions; the interests of small shareholders; protection
