论文部分内容阅读
不当的关联交易会损害公司利益,导致国有上市公司中国有资产的流失。我国《公司法》对关联交易审查规则的规定较为简陋,学界对关联交易的研究侧重于交易的实质公平。如何构建公司对关联交易的审查制度,对于保护国有资产具有重大意义。本文将以海航集团掏空海南航空关联交易案为基础,比较国内外立法,从保护国有资产的角度对国有上市公司关联交易审查规则的构建进行论述。
Improper related party transactions will damage the interests of the company, leading to the loss of assets in state-owned listed companies in China. The provisions of the Company Law of the People’s Republic of China on the rules for the examination of connected transactions are rather crude. The study of related party transactions by the academic circles focuses on the substantive fairness of the transactions. How to construct a company’s system of censorship of connected transactions is of great significance to the protection of state-owned assets. This article will take HNA Group to empty the affiliated transaction of Hainan Airlines as the basis and compare the domestic and foreign legislation to discuss the construction of the rules of state-owned listed companies examination of connected transactions from the perspective of the protection of state-owned assets.