| The affiliate company has developed rapidly in our country, however, the legal norms concerning adjusting the affiliate company especially adjusting the relationship between the controlling corporation and the subsidiary company are absent in our country. The law is the navigation and the steering wheel of our economic, how to protect the fair value aim from being damaged on the basis of pursuing the efficiency value aim and solve a lot of problems between the controlling corporation and the subsidiary company as early as possible has become one of the urgent issues in the area of company law research in our country.The essay mainly uses the comparative study method to evaluate, analyze and construct the legal adjustment about the relationship between controlling corporation and subsidiary company in our country, referring to the legal adjustment about the relationship between the affiliate corporation and the subsidiary company in America, Germany and Japan, on the basis of the advanced legislation experience on the relationship between the controlling corporation and subsidiary company in Taiwan area of our country and combining with the related provisions such as company law and so on.The body part consists of four chapters. The first chapter is the analysis of the common association between controlling corporation and subsidiary company, including the concepts of the affiliate company, controlling corporation and subsidiary company, the relationship between controlling corporation and subsidiary company, the legal principle of controlling corporation undertaking the responsibilities on subsidiary company. In the second chapter, the writer uses the comparative method to discuss the protection of controlling corporation to the subsidiary company creditors, summarizes and introduces some protecting principles and measures which can be applicable in chinese mainland from the actions in America, Germany, Japan and Taiwan area of our country. In the third chapter, a responsibility system for the protection of subsidiary company and its minority shareholders by controlling corporation is proposed according to the actions in America, Germany, Japan and Taiwan area of our country. The fourth chapter is about the evaluation and analysis of the provisions of Chinese mainland law concerning the relationship between controlling corporation and subsidiary company. |