关联交易是公司法领域普遍存在的一种现象。2005年修订的《公司法》在立法上为关联交易提供了依据。关联交易本质上是一种利益冲突交易,因此,对我国上市公司关联交易的法律规制可以从利益冲突规则来寻求依据。 Related party transactions are a common phenomenon in the field of corporate law. The Company Law, revised in 2005, provides the basis for the connected transactions in the legislation. The related party transaction is essentially a kind of conflict of interest transaction. Therefore, the legal regulation on the related party transaction of the listed company in our country can seek the basis from the conflict of interest rules.