Research On The Identification Of The Law Of Association Method

The identification of related parties has always occupied a very important position in daily economic behavior,but due to the lack of the guiding role of upper-level legislation in China,more and more new emerged in economic behavior with the development of modern economy Related transaction model,there will be conflicts and disagreements on nodes identified to related parties.In the identification process,the securities law,company law,tax law and relevant exchange rules have made their own supervision processes,and there are also separate identification rules for the identification of related relationships.However,due to the different legal areas of each department's legal system,its focus is also limited to its own legal scope,which is not conducive to the macro control of related party identification.In addition,since economic affairs are often comprehensive events in practice,they will inevitably enter the field of various sectoral laws,and conflicts will arise between different fields due to different systems.Under the combined effects of the above issues,it cannot play a good role in regulating and regulating the related party's identification,resulting in damage to the rights and interests of other legitimate third parties or small and medium shareholders,and is not conducive to the stable and orderly development of the economy and society.With the promulgation and implementation of Interpretation of company law V,related party identification has become an increasingly important issue for related industries.It is necessary to further strengthen the top-level design of the related party identification at the legislative level,regulate the conflicts and contradictions of various departmental laws,and combine China's national conditions.It is necessary to incorporate the process of identifying related parties into the regulatory system to better maintain the socialist market economy and promote economic development in the new era of socialism.