摘要
我国金融控股公司关联交易行为的危害性在经济实践中主要表现为:它极大地损害了其内部从属股东和少数股东的利益,导致国有资产的大量流失,为避税行为提供了空间,损害国家的经济利益,并容易导致金融泡沫,造成虚假繁荣的局面,从而诱发金融风险,危及整个金融业的稳定。然而在立法上,我国对关联交易的规定虽有所涉及,但却明显不足,很不健全。构建我国金融控股公司关联交易的法律规范体系迫在眉睫。
The harmfulness of the Finacial Holding Company＇ inside transaction in China is shown in the economic practice that it has damaged interests of subordinate shareholders and a few shareholders greatly, caused the generous loss of state assets, left the wiggle room for avoidance of taxes, harmed the state＇s economic interests and therefore created a Phenomenon of financial superficial prosperity which easily cause financial jeopardy and devastate the stability of financial industry. Some regulations about the inside transaction have already been provided in our present legislation, but they are obviously scant and not complete. Therefore, it is urgent to constitute a complete legal system for the inside transaction of Financial Holding Company in our country.
出处
《上海行政学院学报》
2007年第2期69-77,共9页
The Journal of Shanghai Administration Institute
关键词
关联交易:不良影响
立法现状
法律建议
Inside Transaction, Detrimental Effects, Legislation, Legal Suggestions
