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《China Industrial Economy》 2002-04
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On Regulation of Related Transaction by Corporation Law

LI Ming-hui(Center for Accounting studies, Xiamen University, Xiamen 361005,China)  
Unfair transactions among related parties decrease the resource allocation efficiency of capital market, and impair the interests of stockholders especially that of minor stockholders and creditors. Therefore, it is very important to severely regulate related transactions especially in the economic transition period and the beginning of joining the WTO of China. This paper firstly explores listed companies' behavior in related transactions in China, secondly analyses related provisions in the laws of corporation in some western countries , thirdly discusses the existing law and regulations of related transactions in China, and finally makes some suggestions on the improvement of the Law of Corporation of China in this aspect.
【Fund】: 教育部人文社会科学重点研究基地重大项目《企业集团财务与会计问题研究》阶段性成果 批准文号教社政函 [2 0 0 1 ]2号 (项目批准号 :2 0 0 1ZDXM6 30 0 0 2 )
【CateGory Index】: D922.29
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