论文部分内容阅读
2005年《公司法》新增的关联交易规定和2006年《关联方披露》的颁布,使我国规制非正当关联交易的基本制度框架初步建立,但仍不尽完善。正确的做法是在修改已有制度的基础上,采取措施进一步完善该制度体系:一是建立公平合理的关联交易定价体系;二是建立商业银行统一的综合授信制度,规范关联交易的担保业务,防范金融风险;三是进一步完善关联交易信息披露制度。
The new regulations on connected transactions in the 2005 Company Law and the promulgation of the “Related Party Disclosures” in 2006 have basically established the basic framework of China’s system of regulating uncorrelated related party transactions, but they are still not perfect. The correct approach is to modify the existing system based on the measures taken to further improve the system: First, establish a fair and reasonable pricing system of related transactions; the second is to establish a unified commercial bank credit system, standardize the related transactions of the security business, Prevent financial risks; third, further improve the system of information disclosure on connected transactions.