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当前大多数关于关联交易的论述著作都是以关联交易为切入点展开,然而关联交易是一个中性概念,其界定阐释的是关联交易存在与否而非对此类行为的法律评价。如以关联交易作为论述的进路则会引起概念的混乱。本文旨在准确界定不正当关联交易的法律概念及其特征。从而为规制不正当关联交易行为做铺垫。
At present, most of the treatises on related party transactions are based on related party transactions. However, related party transactions are a neutral concept, which defines the existence of related party transactions rather than the legal evaluation of such acts. Such as related party transactions as an argument will cause the concept of chaos. The purpose of this article is to accurately define the legal concept and characteristics of improper connected transactions. Thus paving the way for the regulation of improper related party transactions.