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有限公司具有管理合伙化、缺乏公开股权交易市场以及高度自治性的特征,以“决策同意”与“回避表决”为核心的传统关联交易公允性控制原则无法切实发挥管控功能。为此,本文在对有限公司治理结构特殊性进行研究的基础上,提出了完善有限公司关联交易价格公允性的具体控制规则,以此避免有限公司控股股东通过非公允关联交易侵害中小股东利益。
Co., Ltd. has the characteristics of management partnership, lack of public equity market and high degree of autonomy. The principle of fair control of traditional related party transactions with “decision-making” and “avoidance of voting” as the core can not effectively exert its control functions. Therefore, based on the research on the particularity of the limited company governance structure, this paper puts forward the specific control rules to improve the fairness of the price of the connected transaction in the limited company so as to avoid the non-fair related party transaction of the limited company against the interests of minority shareholders.