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由于董事自我交易发生在具有关联关系的特定当事人之间,在缺乏法律监管和机制监管的情况下,关联人和公司往往扭曲交易条件,导致不公平关联交易的发生。为了防止关联企业之间通过关联交易达到操纵利润、逃避债务的目的,重要的是要在制度上加以约束,特别是要从公司治理结构层面去解决。本文分析了我国现行公司法对董事自我交易的规定及其不足并提出了完善的对策。
Since directors’ self-dealing occurs between specific parties with related parties, in the absence of legal supervision and regulatory mechanism, the related parties and companies often distort the terms of the transaction, resulting in unfair related party transactions. In order to prevent affiliated enterprises from achieving profit-making and avoiding debt through related party transactions, it is important to be institutionally bound, especially from the corporate governance structure. This article analyzes the existing regulations of our country’s company law on the self-dealing of directors and their deficiencies and puts forward the perfect countermeasures.