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当前政府采购法对关联企业的规制较为薄弱,文章通过对证券法、财会法、税法等其他部门法在界定关联企业方面的规定进行比较研究,详细分析不同类型关联关系的成因、表现及特点,并结合政府采购原则和采购工作实务,为政府采购法进一步完善对关联企业的限制措施提出立法建议。
At present, the government procurement law has a relatively weak regulation on the affiliated enterprises. Through comparative study of the regulations on the definition of affiliated enterprises such as the securities law, the accounting law and the tax law, the article analyzes in detail the causes, characteristics and manifestations of the different types of related parties, Combined with the principles of government procurement and procurement practices, put forward legislative proposals for further improving the government procurement law on the restrictions on affiliated enterprises.