关联交易是指关联方之间转移资源、劳务或义务的行为。就经济学的角度衡量,关联交易本身是中性的,在不损害第三方利益的情况下,关联交易还具有节约运营成本的优点;但是,如果关联方利用其股权控制优势或其他制度安排,通过关联交易掠夺公司利益,则必然会导致关联交易的滥用。在欧洲市场,监管机构对关联交易的监管重点便是 Related party transactions refer to the transfer of resources, services or obligations between related parties. From an economic point of view, the related party transactions are neutral in nature. Without damaging the interests of the third parties, the related party transactions also have the advantage of saving operating costs. However, if the related parties use their equity control advantages or other institutional arrangements, The plundering of the interests of the Company through connected transactions inevitably leads to the abuse of connected transactions. In European markets, regulators focus on related party transactions