关联交易的法律规制研究

Research on the Legal Regulation of Connected Party Transactions

摘要: 随着我国市场经济的不断快速发展，关联交易因其在供应链中的特殊地位广泛频繁地出现在交易市场中。一方面，关联交易可以拓宽融资渠道、降低交易成本、优化资源配置等，有利于公司的发展。另一方面，关联交易也可以造成交易实质不平等，进而侵害公司股东利益，从而不利于公司的发展。在我国现阶段的司法实践中，由关联交易引发的问题层出不穷，究其原因是我国有关关联交易方面的法律规制存在不足。本文将从一件公司关联交易损害责任纠纷案件为切入点，浅析目前我国关联交易法律规制的不足，并结合《公司法修订草案(三审稿)》的内容，探究关联交易法律规制更好的实现路径。

Abstract: With the rapid development of China’s market economy, related transactions appear widely and frequently in the transaction market because of its special position in the supply chain. On the one hand, connected transactions can broaden financing channels, reduce transaction costs, optimize resource allocation, etc., which is conducive to the development of the company. On the other hand, related party transactions can also cause substantive inequality of transactions, thus infringing on the interests of shareholders of the company, which is not conducive to the development of the company. In the judicial practice of our country at the present stage, the problems caused by connected transactions emerge one after another, and the reason is that there is insufficient legal regulation on connected transactions in our country. This paper will start from a company related party transaction damage liability dispute case, analyze the shortcomings of the current legal regulation of related party transactions in China, and combined with the Draft Amendment to Company Law (Third Reading), explore a better path to achieve the legal regulation of related party transactions.