A STUDY ON THE RELATED PARTY TRANSACTIONS IN CHINA

• Main Authors: Hsiao-Chien, Tseng, 曾筱茜
• Other Authors: Wen Chieh, Wang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/49537671094664580231

碩士 === 國立交通大學 === 管理學院碩士在職專班科技法律組 === 96 === Safety, efficiency and Fairness are all goals in transactions to build market order. However, it is no easy to concern and balance the safety, efficiency and fairness at the same time in real transaction, especially in “Related Party Transactions”. The transaction between related parties shall of course reach the best balance of the above tree factors. But in current market environment, the term “Related Party Transactions” often gives negative impression. For example, the listed company uses related party transaction to swindle company asset and resulted in corporate crisis. Many incidents of business malpractices in public or OTC companies occurred, severely undermining the interests of companies, shareholders, and creditors, as well as those of the public investors and the overall economy of the local stock market. All theses are worthy of further exploration and study. This paper uses legal theories, comparative jurisprudence, and case empirical studies to discuss the related party transactions regulations in Mainland China from below aspects and order: Prevention, Adjustment, Denying, Legal liability and remedy. Hope this paper will bring the overall aspects of related party transactions regulation in Mainland China for Taiwan enterprises.