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关联交易建立使企业间经由联合在更大程度上进行规模经营成为可能。交易一方能够通过这种交易关系控制或影响另一方的决策行为,从而造成交易双方地位的实质不平等。可能导致企业滥用公司的有限责任形式逃避责任,使债权人利益受损,甚至关联人滥用支配地位,使少数股东权益受损。我们不能单纯的禁止或者是支持关联交易的发生。必须在度的问题上取得平衡点。让关联交易朝有利于经济建设的方向发展。
The establishment of related party transactions made it possible for enterprises to conduct large-scale operations through joint ventures. A trading party can control or influence the decision-making behavior of the other party through such trading relationship, resulting in substantial inequality of the status of both parties to the transaction. It may cause enterprises to abuse the company’s limited liability form to evade liability, damage the interests of creditors, and even abuse the dominant position by related parties, which will damage the minority shareholders’ rights and interests. We can not simply ban or support the occurrence of related party transactions. We must strike a balance on the issue of degree. Let related party transactions develop in a direction conducive to economic construction.