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关联交易是商业往来中一种常见的并具有危害性的经济行为。本文为健全《公司法》对关联交易的先前规制,对完善关联交易的批准程序,监督制度及相关人员的义务责任制度进行了探讨。
Related party transactions are a common and pernicious economic act in business. In order to perfect the previous regulations of the Company Law on related party transactions, the paper discusses how to improve the approval procedures, supervision system and obligations of related parties.