关联交易不规范是我国证券市场发展中的一个突出问题,它不仅严重损害了广大中小股东的利益,也不利于整个证券市场的发展。关联交易因为其交易双方关系的特殊性而形成政府监管和公众监督困难的事实,加强利用法律手段对上市公司的关联交易行为加以管制已显得十分迫切。只有对关联 The non-standardization of related party transactions is a prominent issue in the development of China’s securities market. It not only seriously damages the interests of the majority of minority shareholders, but also detrimental to the development of the entire securities market. Because of the peculiarity of the relationship between the parties involved in the transaction, it becomes difficult for the government to supervise and control the public. It is urgent to strengthen the use of legal means to control the connected transaction of the listed company. Only relevant