关联交易法律规制研究

摘要

作为一种经济行为，关联交易可使企业扩大经营规模、节约交易成本、提高企业综合竞争能力。结合国外先进的研究成果和我国实情，探讨了我国的关联交易法律规制，阐述了国外关联交易立法特点，并提出关于我国关联交易法律规制的建议。%Being as an economic activity, the related-party transaction can make the enterprises to expand business scale, save the transaction cost, and improve enterprise’s comprehensive competitive ability. Connecting with the advanced research results of foreign countries and the actual situation of China, this paper studies and probes into the legal regulation for related-party transactions in China, expounds the legislative characteristics of related-party transactions in foreign countries, and puts forward some suggestions on the legal regulation for related-party transactions in China.