Research On The Legal Regulating Related Transactions Of Listed Companies In Our Country

Along with the social economy rapid development, our country has produced more and more related transactions of listed companies, many of them are fair related transactions. The eighteen of the communist party of China will be the fourth plenary session of the "rule of law" as the theme, more force us to intensify the study of the legal regulating of the related transactions of listed companies, to adapt to the new situation and the new normal. Therefore, this article is divided into four parts, to the legal regulating of the related party transactions has carried on the preliminary discussion.The first part mainly studies the definition of related party transactions and its legal basis, and subdivided into four small parts, respectively discussing associates definition, define related party transactions, related party transactions pros and cons of duality, choice of the value of studying the law system of the related party transactions.The second part mainly studies the characteristics of related party transactions of listed companies in China and legislation analysis, is divided into five smaller modules, respectively is the connection transaction characteristics, related party transactions of listed companies to the rules of classification, the corporation law of related party transactions and securities laws on the connected transaction of listed company regulation, the provisions of the tax law and accounting method for related party transactions of listed companies.The third part mainly studied the overseas related transactions of listed companies and its effect on our country’s legal regulation system, through the analysis, the United States, Germany and other countries a summary of the legal regulating of the related transactions of listed companies, mountain can offend jade, to explore a part of our country can learn, and points out existing deficiencies.The fourth part mainly related transactions of listed companies in China are put forward measures and Suggestions for the perfection of legal regulation, the discussion is divided into four parts:to strengthen and improve the system of information disclosure of related party transactions, determine the fiduciary duty of controlling shareholders, improve the system of independent directors of listed companies, improve the shareholder representative litigation system.Some Suggestions to improve the discussion, I discussed the possibility of using a variety of analysis methods, carefully defined, there may be deficiencies, also hope that the experts and scholars are correct, and also hope this advice can play a role in the actual economic life.