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在我国,控股股东滥用对上市公司控制权对中小股东权益进行侵害的情况长期存在,这里既有由于特殊的股权结构、制度环境、缺乏完善的保护中小股东权益的法律制度等客观因素,又有中小股东在信息能力和经济能力有限的情况下,选择“搭便车”的主观因素。本文主要分析了我国上市公司控股股东利益输送行为的方式并提出了对控股股东利益输送行为治理的对策,目的是为了降低我国上市公司财务风险、使上市公司业务独立性进一步增强,保护我国中小股东的权益,促进我国资本市场健康稳定发展。
In our country, the abuse of controlling shareholder abuse of the rights and interests of small and medium shareholders over listed companies has existed for a long time. There are objective factors such as special equity structure, institutional environment, lack of a sound legal system to protect the rights and interests of minority shareholders, Small and medium shareholders in the information capacity and economic capacity of the limited circumstances, choose “free throw ” subjective factors. This paper mainly analyzes the ways of the controlling shareholders ’transfer of interests of listed companies in our country and puts forward the countermeasures of controlling the controlling shareholders’ transfer of benefits. The purpose is to reduce the financial risk of listed companies in our country, further enhance the independence of the listed companies and protect our minority shareholders Rights and interests to promote the healthy and stable development of China’s capital market.