摘要
改革开放加快了中国经济制度的变革,深化经济体制改革带来了一系列的益处,也伴随着不易察觉的违法现象,尤其是上市公司经济犯罪问题,常给上市公司和中小股东带来巨额的财产损失,严重破坏经融秩序的健康发展。上市公司关联交易犯罪属于上司公司经济犯罪的范畴,其特点是隐蔽性高,初期不易被察觉,损害结果严重,对上市公司本身造成巨大冲击,对公司中小股东造成无法挽回的经济损失,破坏正常的经济秩序和社会和谐稳定。司法实践中对上市公司关联交易犯罪的判定存在较大偏差,造成司法审判对此类案件关注度不够,审判人员对法条的理解与实际操作存在偏差。文章以中国裁判文书网发布的诸例为基础,分析有关上市公司关联交易犯罪判定时存在的技术偏差,梳理法条与司法审判中的嫌隙。
The implementation of Reform and opening-up policies has accelerated the reform of China’s economic system and deepening the economic system reform has brought forward a series of benefits,accompanied by undetectable illegal phenomena,especially the economic crimes of listed companies.The crimes often bring huge property losses to listed companies and small and medium-sized shareholders,and seriously undermine the healthy development of economic and financial order.The connected transaction crime of listed company is of high concealment,difficult to be detected in the initial stage,but has serious damaging results.It would produce huge impact on the listed company itself,trigger irreparable economic losses to small and medium shareholders,and disrupt the normal economic order and social harmony and stability.In judicial practice,a big deviation exists in the judgment of the related party transactions of listed companies,which results in insufficient attention to such cases in judicial trials.There exists a deviation between the understanding of the law terms and the actual operation on the part of the judges.Based on the cases published by China Judicial Documents Network,this paper analyzed the technical deviations in the judgment of related transaction crimes,and examined the gap between the legal terms and the judicial trials.
作者
朱珊珊
沈田
ZHU Shan-shan;SHEN Tian(Law School,Xiamen University,Xiamen,Fujian,361000;Law Research Institute,Xinjiang Academy of Social Sciences,Urumqi,Xinjiang,830011)
出处
《新疆大学学报（哲学社会科学版）》
CSSCI
2019年第2期54-62,共9页
Journal of Xinjiang University(Philosophy and Social Sciences)
关键词
上市公司
关联交易
司法
共同治理
Listed Companies
Related Party Transactions
Judicature
Co-Governance
