关联交易是一种受监管的特殊商事行为。我国尽管建立以公司法为核心的关联交易法律制度框架,但是立法比较分散,缺乏系统全面的规定,有些法律规范立法层次较低,甚至有互相冲突的地方,现行法律更多地注重上市公司关联交易的规制,对非上市企业,特别是与上市公司进行关联交易的非上市企业利益的保护明显不如上市公司。而且缺乏配套的关联交易诉讼激励制度。在监管方面应该从关联交易的商事行为性质出发,坚持自律为主,法律规制为辅,建立统一的监管部门,注重程序监管,使合规监管与补救监管相结合,谨慎使用否定性监管,以经济监管为主,行政监管为辅。 Affiliate transactions are regulated special business practices. Although our country has set up the legal system frame of the affiliated transaction taking the company law as the core, the legislation is relatively fragmented and there is no systematic and comprehensive regulation. Some laws and regulations have lower or even conflicting legislative levels. The current laws pay more attention to the association of listed companies The regulation of the transaction, the protection of the interests of the non-listed companies, especially the non-listed companies that carry on the related transactions with the listed companies, are obviously not as good as the listed companies. And the lack of related party transactions litigation incentive system. In terms of regulatory aspects, we should proceed from the nature of the commercial transactions of connected transactions, adhere to the principle of self-discipline and supplemented by laws and regulations, establish a unified regulatory authority, focus on procedural regulation, combine compliance supervision with remedial regulation, and use caution negative regulation Economic regulation, supplemented by administrative supervision.