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关联交易在现实中大量存在,由于不公平关联交易会对公司、债权人利益以及市场经济秩序造成破坏,因此有对其进行规制的必要。新公司法确立了一系列制度对关联交易进行规制。根据新《公司法》规定,公司的控股股东、实际控制人、董事、监事、高级管理人员不得利用其关联关系损害公司利益。违反前款规定,给公司造成损失的,应当承担赔偿责任。但判定关联人是否利用了关联关系损害了公司利益就没有任何司法审查标准。本文通过借鉴了国外的相关立法,并结合我国的实际情况,为我国建立关联交易的司法审查标准提出了一些建议。
There are a lot of related party transactions in reality, because of unfair related party transactions will damage the interests of the company, creditors and market economic order, so there is a need to regulate them. The new company law has established a series of systems to regulate connected transactions. According to the new Company Law, the Company’s controlling shareholders, actual controllers, directors, supervisors and senior management may not use their affiliation to damage the interests of the Company. Violation of the provisions of the preceding paragraph, causing losses to the company, shall bear the liability for compensation. However, there is no standard of judicial review to determine whether related parties use their affiliates to damage the interests of the company. In this paper, we draw some lessons from the relevant foreign legislation, combined with the actual situation in our country, and put forward some suggestions for our country to establish the judicial review standard for related party transactions.